Enacts new GS 153A-327 (regarding counties) and GS 160A-367 (regarding cities), both captioned "Impact fees imposed without authority." Requires homebuilders to refund impact fees (fees that require a developer or homeowner to pay an amount to help defray capital costs associated with new construction) to homeowners who paid any portion of the fee as part of the purchase price of the home, when the homebuilder is awarded a refund of the impact fees paid to a city or county due to the ordinance imposing the fees exceeding the city or county's authority under law.