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CABARRUS COUNTY <br />BOARD OF • • <br />* <br />REGULAR MEETING <br />p �H�a 1r� SEPTEMB <br />`�iri�JJ1 /J� <br />6: 30 P .M. <br />AGENDA CATEGORY: <br />Consent Agenda <br />SUBJECT: <br />Tax Administration - Write -Off of 2001 Real and Personal Outstanding <br />Taxes <br />BRIEF SUMMARY: <br />The Tax Collector uses due diligence in trying to collect all outstanding <br />taxes. However, the ten -year statute of limitations prevents the Tax <br />Collector from using remedies to collect taxes that are more than ten <br />years past due. N.C.G.S. 105- 378(a) "use of Remedies Barred" states <br />that no county or municipality may maintain an action or procedure to <br />enforce any remedy provided by law for the collection of taxes or <br />enforcement of any tax liens unless the action or procedure is instituted <br />within 10 years of the date the taxes became due. <br />REQUESTED ACTION: <br />Motion to approve the write -off of all outstanding real and personal <br />property taxes for Cabarrus County and all jurisdictions for which the <br />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 -12 Page 222 <br />