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CABARRUS COUNTY <br />BOARD OF COMMISSIONERS <br />REGULAR MEETING <br />SEPTEMBER 16, 2013 <br />6:30 P.M. <br />AGENDA CATEGORY: <br />Consent Agenda <br />SUBJECT: <br />Tax Administration - Write -Off of 2003 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 />N.C.G.S. 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 2003 real and personal <br />property taxes as of September 1, 2013 for Cabarrus County and all <br />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 />F -10 Page 282 <br />