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GS - 105 -378
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<br />038
<br />§ 105 -378. Limitation on use of remedies.
<br />(a) Use of Remedies Banned. - No county or municipality may maintain an action or procedure
<br />to enforce any remedy provided by law for the collection of taxes or the enforcement of any tax liens
<br />(whether the taxes or tax liens are evidenced by the original tax receipts, tax sales certificates, or
<br />otheruvise) unless the action or procedure is instituted within 10 years from the date the taxes became
<br />due.
<br />(b) Not Applicable to Special Assessments. - The provisions of subsection (a), above, shall not
<br />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(c) Repealed by Session Laws 1998 -98, s. 26, effective August 14, 1998.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 any assessment
<br />that has been or is subsequently appealed to the Property Tax Commission, the tax collector may not
<br />seek collection of taxes or enforcement of a tax lien resulting from the assessment until the appeal has
<br />been finally adjudicated. The tax collector, however, may send an initial bill or notice to the taxpayer.
<br />(1933, c. 181, s. 7; c. 399; 1945, c. 832; 1947, c. 1065, s. 1; 1949, cc. 60, 269, 735; 1951, cc. 71, 306,
<br />572; 1953, cc. 381, 427, 538, 645, 656, 752, 775, 1008; 1955, c. 1087; 1957, cc. 53, 678, 1123; 1959, cc.
<br />373, 608; 1961, cc. 542, 695, 885; 1965, cc. 129, 294; 1967, c. 242; c. 321. s. l; c. 422, s. 1; 1969, C. 96;
<br />1971, c. 806, s. 1; 1998 -98, s. 26; 2006 -30, s. 6.)
<br />http: // 204.84. 200. 30 /gaseripts /statutes /statutelookup.pl ?statute - I 05 -378 6/9/2011
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