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AGENDA CATEGORY: <br />Consent Agenda <br />CABARRUS COUNTY <br />BOARD OF COMMISSIONERS <br />REGULAR MEETING <br />SEPTEMBER 17, 2018 <br />6:30 P.M. <br />SUBJECT: <br />Tax Administration - Write-off of Outstanding Real and Personal Taxes <br />for 2008 <br />BRIEF SUMMARY: <br />The Tax Collections office uses all resources available and due diligence <br />in trying to collect all outstanding taxes that are afforded by the state of <br />North Carolina. However, the ten-year statute of limitations prevents <br />the Tax Collector from using remedies to collect taxes that are more than <br />ten years past due. NCGS 105-378a "USE OF REMEDIES BARRED" states <br />that no county or municipality may maintain an action or procedure to <br />enforce any remedy provided by law for the collection of taxes or <br />enforcement of any tax liens unless the action or procedure is instituted <br />within ten years from the date the taxes became due. <br />REQUESTED ACTION: <br />Motion to approve the write-off of all outstanding 2008 real and <br />personal property taxes as of September 1, 2008 for Cabarrus County <br />and all municipal jurisdictions for which the county collects. <br />EXPECTED LENGTH OF PRESENTATION: <br />SUBMITTED BY: <br />F-11 Page 256 <br />