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I <br /> <br /> CAbA. RR.U$ COUNTY <br /> <br /> CONCORD, NORTH CA. IROLINA <br /> 28025 <br /> <br /> G. S. 105-373 <br /> <br />Relief from Collecting Insolvents--The governing body <br />of any taxing unit may, in its discretion, relieve the <br />tax collector of the charge of taxes owed by persons <br />on the insolvent list that are five or more years past <br />due when it appears to the governing body that such <br />taxes are uncollectible. <br /> <br />Ail avenues for collection have been exhaused. <br /> <br /> <br />