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<br />time of the settlement and thereafter discovered; nor does it relieve the collector of any criminal
<br />liability.
<br />(f) Penalties. - In addition to any other civil or criminal penalties provided by law, any member
<br />of a governing body of a taxing unit, tax collector, or chief accounting officer who fails to perform
<br />any duty imposed upon him by this section shall be guilty of a Class 1 misdemeanor.
<br />(g) Relief from Collecting Insolvents. - The governing body of any taxing unit may, in its
<br />discretion, relieve the tax collector of the charge of taxes owed by persons on the insolvent list that
<br />are five or more years past due when it appears to the governing body that such taxes are
<br />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 classified
<br />motor vehicles listed pursuant to G.S. 105- 330.3(a)(1) that are one year or more past due when it
<br />appears to the board that the taxes are uncollectible. This relief, when granted, shall include
<br />municipal and special district taxes charged to the collector. (1939, c. 310, s. 1719; 1945, c. 635;
<br />1947, c. 484, ss. 3, 4; 1951, c. 300, s. 1; c. 1036, s. 1; 1953, c. 176, s. 2; 1955, c. 908; 1967, c. 705,
<br />s. 1; 1971, c. 806, s. 1; 1983, c. 670, s. 22; c. 808, ss. 5 -7; 1987, c. 16; 1991, c. 624, s. 3; 1991
<br />(Reg. Sess., 1992), c. 961, s. 10; 1993, c. 539, s. 726; 1994, Ex. Sess., c. 24, s. 14(c); 1997 -456, s.
<br />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 procedure to
<br />enforce any remedy provided by law for the collection of taxes or the enforcement of any tax liens (whether
<br />the taxes or tax liens are evidenced by the original tax receipts, tax sales certificates, or otherwise) unless
<br />the action or procedure is instituted within 10 years from the date the taxes became due.
<br />(b) Not Applicable to Special Assessments. - The provisions of subsection (a), above, shall not be
<br />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(c) Repealed by Session Laws 1998 -98, s. 26, effective August 14, 1998.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 commissioners
<br />or municipal governing body delivers a tax receipt to a tax collector for any assessment that has been or is
<br />subsequently appealed to the county board of equalization and review or the Property Tax Commission, the
<br />tax collector may not seek collection of taxes or enforcement of a tax lien resulting from the assessment
<br />until the appeal has been finally adjudicated. The tax collector, however, may send an initial bill or notice
<br />to the taxpayer. (1933, c. 181, s. 7; c. 399; 1945, c. 832; 1947, c. 1065, s. 1; 1949, cc. 60, 269, 735; 1951,
<br />cc. 71, 306, 572; 1953, cc. 381, 427, 538, 645, 656, 752, 775, 1008; 1955, c. 1087; 1957, cc. 53, 678, 1123;
<br />1959, cc. 373, 608; 1961, cc. 542, 695, 885; 1965, cc. 129, 294; 1967, c. 242; c. 321, s. 1; c. 422, s. 1; 1969,
<br />c. 96; 1971, c. 806, s. l; 1998 -98, s. 26; 2006 -30, s. 6; 2011 -3, s. 3(b).)
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