BC 2015 09 21 Regular Meeting - Laserfiche WebLink

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September 21, 2025 (Regular Meeting) Page 2547 adequate housing to all people. The community should attempt to address any barriers found. Recommendations include more outreach with regard to Fair Housing Laws, assistance to non - profits who provide home buying and rental assistance, expansion of transportation as opportunities arise, and ensuring development regulations allow for all types of housing. The Analysis of Impediments is required to be updated as needed for HOME and CDBG grants. UPON MOTION of Commissioner Mynatt, seconded by Commissioner Honeycutt and unanimously carried, the Board adopted the Analysis of Impediments to Fair Housing for Cabarrus County. (F -7) Tax Administration - 2010 -2011 Motor Vehicle Receivable Write -off Per NCGS 105- 373(h) the Cabarrus County Board of Commissioners may relieve the Tax Collector of the charge of taxes on motor vehicles that are one or more years past due when it appears that the taxes are uncollectable. Historically, the Board of Commissioners have relieved the Tax Collector of the charge of these taxes when they become three years past due. The Tax Collector's office has exhausted all means of collections on vehicle taxes for the 2010/2011 tax years. The amount to be written off is $568,571.39 as of July 2015. 2010 $290,685.30 2011 $277,886.09 Total $568,571.39 UPON MOTION of Commissioner Mynatt, seconded by Commissioner Honeycutt and unanimously carried, the Board granted relief to the Tax Collector of the charge of collecting taxes on classified motor vehicles for the 2010/2011 tax years. (F -8) Tax Administration - Refund and Release Report - August 2015 Release report contains taxpayers' names, bill numbers, valuations, tax amounts, along with the justifications for releasing the valuation /tax amounts for outstanding levies in accordance with N.C.G.S. 105 -381. Refund report is a summary sheet which lists data from each refund request form, along with the justification for the refunds to the taxpayers in accordance with N.C.G.S. 105 - UPON MOTION of Commissioner Mynatt, seconded by Commissioner Honeycutt and unanimously carried, the Board approved the August 2015 Release - Refund Report, along with the NCVTS Refund Report, as submitted and granted authority to the Tax Collector to process the refunds and releases. The report is hereby incorporated into the minutes by reference and is on file with the Clerk to the Board. (F -9) Tax Administration - Write -off of 2005 Real and Personal Property Outstanding Taxes The Tax Collector uses diligence in trying to collect all outstanding taxes. However, the 10 -year statute of limitations prevents the Tax Collector from using remedies to collect taxes that are more than 10 years past due. The amount to be written off for 2005 is $185,879.04. NCGS 105- 378(a) "Use of Remedies Barred" states that no county or municipality may maintain an action or procedure to enforce any remedy provided by law for the collection of taxes or enforcement of any tax liens unless the action or procedure is instituted within 10 years from the date the taxes became due. UPON MOTION of Commissioner Mynatt, seconded by Commissioner Honeycutt and unanimously carried, the Board approved the write -off of all outstanding 2005 real and personal property taxes remaining as of September 1, 2015 for Cabarrus County and all jurisdictions for which the County collects. (G) NEW BUSINESS (G -1) County Manager - ABC Permits on Property Leased from the Count Jonathan Marshall, Deputy County Manager, advised an outline of a policy is included in the agenda based on comments and input from the Board at the work session. He stated the County Attorney has taken that input and is including that information into a policy format. He further stated