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► w' <br />RESOLUTION MINIMUM TAX BILL <br />LEE COUNTY BOARD OF COUNTY COMMISSIONERS <br />WHEREAS, North Carolina General Statute 105-321(f) provides that the governing body <br />of a taxing unit that collects its own taxes may by resolution direct its assessor and collector not <br />to collect minimal taxes charged on the tax records and receipts; and, <br />WHEREAS, Lee County currently has adopted an established tax bill of $1.00 (one <br />dollar); and, <br />WHEREAS, the Lee County Board of Commissioners now wishes to raise the minimum <br />tax bill to $5.00 (five dollars); and, <br />WHEREAS, pursuant to North Carolina General Statute 105-321(f), the minimum tax bill <br />established by resolution may not exceed $5.00 (five dollars); and, <br />WHEREAS, pursuant to North Carolina General Statutes the establishing minimum <br />should be an estimate of the cost to the taxing unit for billing the taxpayer for the amounts due <br />on a tax receipt or notice; and, <br />WHEREAS, it has been determined that Lee County has created tax bills whereby the <br />cost to collect is greater than the amount to be collected; and <br />WHEREAS, the Lee County Board of Commissioners has determined it appropriate to <br />not collect taxes for which the cost to collect the tax exceeds the amount collected; and <br />