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CABARRUS COUNTY <br />BOARD OF • • <br />* <br />REGULAR <br />¢ TN eAR° �jr SEPTEMBER 1 <br />� / <br />1 P .M. <br />AGENDA CATEGORY: <br />Consent Agenda <br />SUBJECT: <br />Tax Administration - Write -off of 2005 Real and Personal Property <br />Outstanding Taxes <br />BRIEF SUMMARY: <br />The Tax Collector uses diligence in trying to collect all outstanding taxes. <br />However, the 10 -year statute of limitations prevents the Tax Collector from <br />using remedies to collect taxes that are more than 10 years past due. The <br />amount to be written off for 2005 is $185,879.04. <br />NCGS 105- 378(a) "Use of Remedies Barred" states that no county or <br />municipality may maintain an action or procedure to enforce any remedy <br />provided by law for the collection of taxes or enforcement of any tax liens <br />unless the action or procedure is instituted within 10 years from the date <br />the taxes became due. <br />REQUESTED ACTION: <br />Motion to approve the write -off of all outstanding 2005 real and personal <br />property taxes remaining as of September 1, 2015 for Cabarrus County <br />and all jurisdictions for which the County collects. <br />EXPECTED LENGTH OF PRESENTATION: <br />SUBMITTED BY: <br />R. Eddie Mitchum, Tax Administrator <br />BUDGET AMENDMENT REQUIRED: <br />i <br />F -9 Page 197 <br />