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1 <br />1 <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br />CABARRUS COUNTY <br />BOARD OF COMMISSIONERS <br />REGULAR MEETING <br />OCTOBER 20, 2008 <br />6:30 P.M. <br />AGENDA CATEGORY: <br />Consent Agenda <br />SUBJECT: <br />Tax Dept. -Write-off of 1998 Real and Personal Outstanding Taxes <br />for Cabarrus County <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 prior to 1999. G.S. 105- <br />378 (a) "Use of Remedies Barred" states that no county or municipality <br />may maintain an action or procedure to enforce any remedy provided by <br />law for the collection of taxes or the enforcement of any tax liens unless <br />the action or procedure is instituted within 10 years from the date the <br />taxes became due. <br />The amount of insolvent is as follows for 1998: <br />Principal $51,054.56 <br />Misc. Fees $14,701.00 <br />Advertising $684.00 <br />' Interest $45,182.00 <br />Balance Due $111,621.56 <br />' REQUESTED ACTION: <br />Motion to approve the write-off of real and personal outstanding taxes <br />' for 1998 totaling $111,621.56. <br />' EXPECTED LENGTH OF PRESENTATION: <br />SUBMITTED BY: <br />' J. Brent Weisner, Tax Administrator <br />BUDGET AMENDMENT REQUIRED: <br />F-19 <br />Item# 21 <br />Page 275 of 468 <br />