Adds a new subsection to GS 105-321, which provides that the governing body of a taxing unit that collects its own taxes may pass a resolution to direct the taxing unit not to mail a refund for a tax overpayment if the overpayment does not exceed $15. Provides that a resolution adopted under this subsection must be adopted on or before June 15 preceding the first taxable year to which it applies and remains in effect until amended or repealed by resolution of the taxing unit. Provides additional specifications as to interest rate on the overpayment, a taxpayer's right to collect the overpayment in person, the responsibilities of the taxing unit to keep records and applying the overpayment as a credit against the taxpayer's tax liability for taxes due to the taxing unit for the next tax year.