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<br />§ 105-373. Settlements.
<br />(g) Relief from Collecting Insolvents. -The governing body of any taxing unit
<br />may, in its discretion, relieve the tax collector of the charge of taxes owed by persons on
<br />the insolvent list that are five or more years past due when it appears to the governing
<br />body that such taxes are uncollectible.
<br />(h) Relief from Collecting Taxes on Classified Motor Vehicles. The board of
<br />county commissioners may, in its discretion, relieve the tax collector of the charge of
<br />taxes on classified motor vehicles listed pursuant to G.S. 105-330.3(a)(1) that are one
<br />year or more past due when it appears to the board that the taxes are uncollectible. This
<br />relief, when granted, shall include municipal and special district taxes charged to the
<br />collector. (1939, c. 310, s. 1719; 1945, c. 635; 1947, c. 484, ss. 3, 4; 1951, c. 300, s. 1; c.
<br />1036, s. 1; 1953, c. 176, s. 2; 1955, c. 908; 1967, c. 705, s. 1; 1971, c. 806, s. 1; 1983, c.
<br />670, s. 22; c. 808, ss. 5-7; 1987, c. 16; 1991, c. 624, s. 3; 1991 (Reg. Sess., 1992), c. 961,
<br />s. 10; 1993, c. 539, s. 726; 1994, Ex. Sess., c. 24, s. 14(c); 1997-456, s. 27; 2006-30, s. 7.)
<br />§ 105-378. Limitation on use of remedies.
<br />(a) Use of Remedies Barred. - No county or municipality may maintain an action
<br />or procedure to enforce any remedy provided by law for the collection of taxes or the
<br />enforcement of any tax liens (whether the taxes or tax liens are evidenced by the original
<br />tax receipts, tax sales certificates, or otherwise) unless the action or procedure is
<br />instituted within 10 years from the date the taxes became due.
<br />(b) Not Applicable to Special Assessments. -The provisions of subsection (a),
<br />above, shall not be construed to apply to the lien of special assessments.
<br />(c) Repealed by Session Laws 1998-98, s. 26, effective August 14, 1998.
<br />(d) Enforcement and Collection Delayed Pending Appeal. -When the board of
<br />county commissioners or municipal governing body delivers a tax receipt to a tax
<br />collector for any assessment that has been or is subsequently appealed to the Property
<br />Tax Commission, the tax collector may not seek collection of taxes or enforcement of a
<br />tax lien resulting from the assessment until the appeal has been finally adjudicated. The
<br />tax collector, however, may send an initial bill or notice to the taxpayer. (1933, c. 181, s.
<br />7; c. 399; 1945, c. 832; 1947, c. 1065, s. 1; 1949, cc. 60, 269, 735; 1951, cc. 71, 306, 572;
<br />1953, cc. 381, 427, 538, 645, 656, 752, 775, 1008; 1955, c. 1087; 1957, cc. 53, 67$,
<br />1123; 1959, cc. 373, 608; 1961, cc. 542, 695, 885; 1965, cc. 129, 294; 1967, c. 242; c.
<br />321, s. 1; c. 422, s. 1; 1969, c. 96; 1971, c. 806, s. 1; 1998-98, s. 26; 2006-30, s. 6.)
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