Orange County NC Website
5 <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 body <br /> that such taxes are uncollectible. <br /> (h) Relief from Collecting Taxes on Classified Motor Vehicles. The board of county <br /> commissioners may, in its discretion, relieve the tax collector of the charge of taxes on <br /> classified motor vehicles listed pursuant to G.S. 105-330.3(a)(1) that are one year or more <br /> past due when it appears to the board that the taxes are uncollectible. This relief, when <br /> granted, shall include municipal and special district taxes charged to the collector. (1939, <br /> c. 310, s. 1719; 1945, c. 635; 1947, c. 484, ss. 3, 4; 1951, c. 300, s. 1; c. 1036, s. 1; 1953, <br /> c. 176, s. 2; 1955, c. 908; 1967, c. 705, s. 1; 1971, c. 806, s. 1; 1983, c. 670, s. 22; c. 808, <br /> ss. 5-7; 1987, c. 16; 1991, c. 624, s. 3; 1991 (Reg. Sess., 1992), c. 961, s. 10; 1993, c. 539, <br /> 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 (c) Repealed by Session Laws 1998-98, s. 26, effective August 14, 1998.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).) <br />