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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 or
<br /> 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), above,
<br /> 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 (c) Repealed by Session Laws 1998-98, s. 26, effective August 14, 1998.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 county
<br /> commissioners or municipal governing body delivers a tax receipt to a tax collector for
<br /> any assessment that has been or is subsequently appealed to the county board of
<br /> equalization and review or the Property Tax Commission, the tax collector may not seek
<br /> collection of taxes or enforcement of a tax lien resulting from the assessment until the
<br /> appeal has been finally adjudicated. The tax collector, however, may send an initial bill
<br /> or notice to the taxpayer. (1933, c. 181, s. 7; c. 399; 1945, c. 832; 1947, c. 1065, s. 1;
<br /> 1949, cc. 60, 269, 735; 1951, cc. 71, 306, 572; 1953, cc. 381, 427, 538, 645, 656, 752,
<br /> 775, 1008; 1955, c. 1087; 1957, cc. 53, 678, 1123; 1959, cc. 373, 608; 1961, cc. 542, 695,
<br /> 885; 1965, cc. 129, 294; 1967, c. 242; c. 321, s. 1; c. 422, s. 1; 1969, c. 96; 1971, c. 806,
<br /> s. 1; 1998-98, s. 26; 2006-30, s. 6; 2011-3, s. 3(b).)
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