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CABARRUS COUNTY .. <br /> RESOLUTION <br />DIRECTING TI~E TAX ADMINISTRATOR NOT TO COLLECT <br /> AD VALOREM TAXES W]REN THE ORIGINAL PRINCIPAL <br /> AMOUNT DUE IS FIVE DOLLARS OR UNDER <br /> <br /> WHEREAS, North Carolina General Statue 105-321 (f) authorizes the governing body of a taxing <br />umt that collects its own taxes to direct, by resolution, its assessor and tax collector not to collect minimal <br />taxes charged on the tax records and receipts; and <br /> <br /> WItEREAS, mimmal taxes are the combined taxes and fees of the taxing unit and any other units <br />for wh/ch it collects taxes, due on a tax receipt or on a tax notice in a total original principal amount that <br />does not exceed an amount, up to $5.00, set by the governing body; and <br /> <br /> WHEREAS, the amount set by the governing body should be the estimated'cost to the taxing unit <br />of billing the taxpayer for the amounts due on a tax receipt or tax notice; and <br /> <br /> WHEREAS, the Cabarms County Board of Commissioners has determined that the estimated <br />cost to Cabarrus County of billing a taxpayer for the amounts due on a tax receipt or tax notice is $5.00; <br />now, therefore, <br /> <br /> BE IT RESOLVED by the Cabarms County Board of Commissioners that the Cabarms County <br />Tax Admimstrator is directed not to collect the combined taxes and fees of Cabarms County. and any other <br />unit of government for which it collects taxes, due on a tax receipt prepared pursuant to G.S. 105~320 or on <br />a tax notice prepared pursuant to G.S. 105-330.5, when the total original principal amount is $5.00 or less; <br />and <br /> <br /> . BE IT FURTItER RESOLVED that the Tax Administrator shall not bill the taxpayer for, or <br />otherwise collect, such mimmal taxes but shall keep a record of all such minimal taxes by receipt number <br />and amount and shall make a report of the amoum of these taxes to the Cabarms County Board of <br />Commissioners at the time of settlement; and <br /> <br /> BE IT FURTItER RESOLVED that this resolution shall be in effect with respect to fiscal year <br />2003 and shall remain in effect until amended or repealed by resolution of the Cabarms County Board of <br />Commissioners. <br /> <br />APPROVED the <br /> <br />day of June, 2002. <br /> <br />Robert M. Freeman, Chairman <br />Cabarms Cmmty Board of Commissioners <br /> <br /> <br />