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AG 2017 09 18
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AG 2017 09 18
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Last modified
9/19/2017 3:18:30 PM
Creation date
11/27/2017 10:30:29 AM
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Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
9/18/2017
Board
Board of Commissioners
Meeting Type
Regular
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CABARRUS COUNTY <br /> 1792 <br /> BOARD OF COMMISSIONERS <br /> ir REGULAR MEETING <br /> SEPTEMBER 18, 2017 <br /> 6:30 P.M. <br /> AGENDA CATEGORY: <br /> Consent Agenda <br /> SUBJECT: <br /> Tax Collection - Write-off of 2006 and 2007 Outstanding Real and <br /> Personal Property Taxes <br /> BRIEF SUMMARY: <br /> The Tax Collector uses all resources available and due diligence in trying <br /> to collect all outstanding taxes. However, the ten-year statute of limitations <br /> prevents the Tax Collector from using remedies to collect taxes that are <br /> more than ten years past due. NCGS 105-378(a) "Use of Remedies <br /> Barred" states that no county or municipality may maintain an action or <br /> procedure to enforce any remedy provided by law for the collection of <br /> taxes or enforcement of any tax liens unless the action or procedure is <br /> instituted within ten years from the date the taxes became due. <br /> REQUESTED ACTION: <br /> Motion to approve the write-off of all outstanding 2006 and 2007 real and <br /> personal property taxes as of September 1 , 2017 for Cabarrus County <br /> and all jurisdictions for which the County collects. <br /> EXPECTED LENGTH OF PRESENTATION: <br /> SUBMITTED BY: <br /> David Thrift, Interim Tax Administrator <br /> BUDGET AMENDMENT REQUIRED: <br /> No <br /> F-10 Page 88 <br />
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