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CABARRUS COUNTY <br />BOARD OF COMMISSIONERS <br />REGULAR MEETING <br />SEPTEMBER 21, 2009 <br />6:30 P.M. <br />AGENDA CATEGORY: <br />Consent Agenda <br />SUBJECT: <br />Tax Administration -Write-Off of 1999 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 the <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 />1999 Real/Personal Property Outstanding <br />Year Principal Misc. Fees <br />1999 $71,071.59 $4,924.00 <br />REQUESTED ACTION: <br />Advertising Interest Balance Due <br />$729.00 $62,641.64 $139,366.23 <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 />F-10 Page 318 <br />