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CABARRUS COUNTY <br />1 4' BOARD OF COMMISSIONERS <br />REGULAR MEETING <br />I f <br />SEPTEMBER 15, 2014 <br />• P.M. <br />AGENDA CATEGORY: <br />Consent Agenda <br />SUBJECT: <br />Tax Administration - Write -Off of 2004 Real and Personal Outstanding <br />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. <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 2004 real and personal <br />property taxes remaining as of September 1, 2014 for Cabarrus County <br />and all jurisdictions for which the County collects. <br />EXPECTED LENGTH OF PRESENTATION: <br />SUBMITTED BY: <br />J. Brent Weisner, Tax Administrator <br />BUDGET AMENDMENT REQUIRED: <br />No <br />COUNTY MANAGER'S RECOMMENDATIONS /COMMENTS: <br />F -9 Page 279 <br />