Ammons v. County of Wake

JOHN, Judge.

Plaintiffs appeal the trial court’s Judgment and Order dismissing their petition pursuant to N.C.G.S. § 105-381 (1995) seeking a property tax refund. Plaintiffs contend the stipulated facts required the trial court to determine plaintiffs paid excess property tax as the result of clerical error. We disagree.

The instant action was instituted 22 August 1995. Following defendant’s answer, the parties entered into the following pertinent stipulations 2 February 1996:

7. In December 1985, Ammons Construction Co, Inc., became the owner of three wooded tracts in Wake County, Tax ID…