Norfolk-Southern Railroad v. Board of Commissioners

In this jurisdiction, a taxpayer may contest the validity of an assessment or collection of tax upon his property in one of two ways:

1. He may pay the alleged illegal or invalid tax under protest and then bring an action to recover it back, observing, of course, the requirements of the statute with respect to time, notice, etc. C. S., 7979; Murdock v. Comrs., 138 N. C., 124; Hilliard v. Asheville, 118 N. C., 845; Schaul v. Charlotte, 118 N. C., 733; Range Co. v. Carver, 118 N. C., 328.

2. He may, if the tax or assessment, or some part thereof, be illegal or invalid, or be levied or assessed…