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<br />CABARRUS COUNTY <br />BOARD OF COMMISSIONERS <br />AGENDA ITEM REQUEST <br /> <br />Meeting Date 9/19/05 <br /> <br />Agenda Item # r - J 0 <br /> <br />SUBJECT: <br />Write off 1994 and 1995 real and personal outstanding taxes for Cabarrus County and <br />City of Kannapolis. <br /> <br />BRIEF SUMMARY: <br /> <br />Per G.S. 105-378 (a) "Use of Remedies Barred" states that no county or municipality may <br />maintain an action or procedure to enforce any remedy provided by law for the collection <br />of taxes or the enforcement of any tax liens unless the action or procedure is instituted <br />within 10 years from the date the taxes became due. The amount of Inslolvents is as <br />follows: 1994 ($63,591.80) 325 records; 1995 ($49,648.81) 358 records <br /> <br />REQUESTED ACTION: (Suggested motion if the Board apptOves the agenda item as presented) <br />Approve write off of outstanding taxes for the fiscal year 1994 and 1995. <br /> <br />The Tax Collector has used due diligence in trying to collect all outstanding taxes, <br />however, the ten year statue of limitations prevents the Tax Collector from using remedies <br />to collect taxes prior to 1995. <br /> <br />Attachments 0 Yes ~ No Expected Length of Presentation <br /> <br />Submitted By: J. Brent Weisner Cab Co. Tax Administrator Date: 9/6/05 <br /> <br />Name / Job Title <br /> <br />Budget Amendment Required: 0 Yes ~ No <br />Budget Amendment Attached and Reviewed by Budget Officer: 0 Yes ~ No <br /> <br />County Manager's Recommendations/Comments: <br /> <br />Approval is recommended. <br /> <br />Manager's Signature <br /> <br /> <br />Action Taken: <br />Approved [] <br />Denied [ ] <br /> <br />Deferred [] <br />Other [ ] <br /> <br />1=""- \ D <br />