Ratcliff v. County of Buncombe

WELLS, Judge.

The law is well settled that “one who voluntarily proceeds under a statute and claims benefits thereby conferred will not be heard to question its constitutionality in order to avoid its burdens.” In re Appeal of Martin, 286 N.C. 66, 209 S.E. 2d 766 (1974), quoting 16 Am. Jur. 2d, Constitutional Law § 135 (1964). Thus, in Martin, Mecklenburg County was held to be precluded from challenging the constitutionality of exemptions from taxation after having exercised its taxing powers under the statute. Similarly, in Ramsey v. Veterans Commission, 261 N.C. 645, 135 S.E. 2d 659 (1964),…