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Resolution No. 1998- <br /> <br />RESOLUTION REQUESTING LEGISLATION TO REQUIRE <br />CURRENT AND PRIOR YEARS TAXES TO BE PAID <br />BEFORE A DEED IS RECORDED <br /> <br /> WHEREAS, thousands of parcels of real property are conveyed after January 1 each <br />year; and <br /> <br /> WHEREAS, it is the customary practice for the attorneys involved in the transaction to <br />prorate the current year taxes with the attorney collecting the January 1 owner's prorated share <br />and distributing the share to the buyer at the closing; and <br /> <br /> WHEREAS, the new owner, knowing that the January 1 owner is responsible for the <br />taxes, often refuses to pay the taxes on the property; and <br /> <br /> WHEREAS, each year the Tax Collectors throughout the State have to deal with <br />hundreds of complaints from the January 1 owners who receive delinquent notices because the <br />new owner did not pay the taxes; and <br /> <br /> WHEREAS, the Tax Collectors have no enforcement remedy that can be used against <br />the new owner other than foreclosure. <br /> <br /> NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners for the <br />County of Cabarrus as follows: <br /> <br />That this Board requests the North Carolina Legislature to address this problem and <br />consider statewide legislation requiring both current and prior years taxes to be paid <br />before a deed may be recorded. <br /> <br />This Resolution be forwarded to the North Carolina Association of County <br />Commissioners to request its assistance in support of the proposed legislation. <br /> <br />Adopted this the __ day of <br /> <br />,1998. <br /> <br />ATTEST: <br /> <br />Jeffrey L. Barnhart, Chairman <br />Cabarrus County Board of Commissioners <br /> <br />Frankie F. Bonds, Clerk to the Board <br /> <br />3_-- <br /> <br /> <br />