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STATE OF NORTH CAROLINA KANNAPOLIS AND-COUNTY INTERLOCAL TAX COUNTY OF CABARRUS COLLECTION AGREEMENT This KANNAPOLIS-COUNTY INTERLOCAL TAX COLLECTION AGREEMENT ("Agreement"), is made and entered into effective the 30th day of June, 2017 by and between the CITY OF KANNAPOLIS ("City") and CABARRUS COUNTY("County") for the collection of certain of the City's tax revenues by the County. RECITALS 1. Pursuant to Article 20 of Chapter 160A of the North Carolina General Statutes and N.C. Gen. Stat. §153A-445(a)(1), the City and County are permitted to enter into an undertaking for the exercise by one unit of local government of the tax collection function of another unit of local government. 2. The City Council and the County Board of Commissioners have found and determined that it is in the public benefit and interest to have the County Tax Administration Department undertake to collect certain of the City's tax revenues in the City's behalf. 3. The City Council and the County Board of Commissioners have by separate duly enacted resolutions made the above determination and have authorized the provisions and execution of this Agreement. In consideration of the above Recitals and the Provisions contained below, which the parties agree constitute sufficient consideration to make this Agreement legally binding and enforceable, the parties agree as follows. PROVISIONS 1. Listings, Assessing Billing and Collections of City Taxes Fees and Assessments: The County shall serve as the tax collector for the City in the listing, assessing, billing and collection of ad valorem taxes, including any liens statutorily authorized to be collected in the manner of ad valorem taxes, special assessments and special district levies beginning with the fiscal year which commences on July 1, 2017. The County shall also be responsible for the collection of any delinquent taxes including any liens statutorily authorized to be collected in the manner of ad valorem taxes, special assessments and special district levies for any years prior to the commencement date of this Agreement, except for any foreclosures filed prior to July 1, 2017, which will continue to be handled by the City until completed. The City agrees to fully cooperate with the County in the listing, assessing, billing and collection process, including assistance in determining situs issues and in discovering property which should have been listed for taxation pursuant to N.C. Gen. Stat. §105-312. 2. Existing Payment Agreements to be Honored: The County agrees to honor and abide by the terms all existing Payment Agreements entered into by and between the City and any taxpayer. 3. Motor Vehicle Taxes and Other Obligations: The County shall not be responsible for collection of City motor vehicle taxes and fees, unless requested by the City for collection of 1 Attachment number 3\n F-15 Page 182