Bailey v. State

EXUM, Chief Justice.

In this appeal class plaintiffs challenge the validity under the North Carolina Constitution of a repealed tax exemption for vested participants in state and local government retirement plans. We do not reach the constitutional issue because plaintiffs failed to comply with N.C.G.S. § 105-267, under which an arguably invalid tax can be challenged and remedial action taken. We therefore hold plaintiffs’ claims for a refund of taxes collected because of *232the repealed exemption and for an injunction prohibiting the collection of such taxes should have been dismissed.

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