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LEE COUNTY <br />, . <br />Committed Today for a Better Tomorrow <br />LEE COUNTY BOARD OF COMMISSIONERS <br />ITEM ABSTRACT ITEM NO. VI. C. <br />Information <br />Meeting Date: May 22,2014 XX Action Item <br />Consent Agenda <br />SUBJECT Write -off of 10 -Year Delinquent Property Taxes <br />DEPARTMENT Tax Administration <br />CONTACT PERSON Mary Yow, Tax Administrator <br />REQUEST Approve write -off of delinquent property taxes as allowed under <br />NCGS 105 -373 (g) (h) and 105 -378 <br />SUMMARY North Carolina General Statute 105 -378 precludes the Tax Collector <br />from using enforced collection remedies for taxes greater than 10 <br />years past due. 2003 taxes became due on September 1, 2003, and <br />unenforceable as of September 1, 2013, ten years after the original <br />due date. Permission is requested to write off all 2003 taxes having <br />a balance. A report of uncollected taxes is in the Clerk's office for <br />review and posted on the Commissioners site on the County <br />website. <br />BUDGET IMPACT N/A <br />ATTACHMENT(S): 1) Memo from the Tax Administrator <br />2) General Statutes 105 -373 and 105 -378 <br />PUBLIC HEARING No <br />PRIOR BOARD ACTION N/A <br />RECOMMENDATION Authorize the write off of 10 year delinquent taxes as presented <br />