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FILED <br /> LEE COUNTY NC <br /> PAMELA G. BRITT <br /> REGISTER OF DEEDS <br /> FILED May 31, 2019 <br /> AT 02:14:39 pm <br /> BOOK 00003 <br /> START PAGE 0573 <br /> END PAGE 0574 <br /> INSTRUMENT # 03128 <br /> EXCISE TAX (None) <br /> v sow <br /> * * <br /> -. <br /> RESOLUTION MINIMUM TAX BILL <br /> fir( 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 />