§ 105-378. Limitation on use of remedies. - North Carolina Statutes

§ 105‑378.  Limitationon use of remedies.

(a)        Use of RemediesBarred. – No county or municipality may maintain an action or procedure toenforce any remedy provided by law for the collection of taxes or theenforcement of any tax liens (whether the taxes or tax liens are evidenced bythe original tax receipts, tax sales certificates, or otherwise) unless theaction or procedure is instituted within 10 years from the date the taxesbecame due.

(b)        Not Applicable toSpecial Assessments. – The provisions of subsection (a), above, shall not beconstrued to apply to the lien of special assessments.

(c)        Repealed by SessionLaws 1998‑98, s. 26, effective August 14, 1998.

(d)        Enforcement andCollection Delayed Pending Appeal. – When the board of county commissioners ormunicipal governing body delivers a tax receipt to a tax collector for anyassessment that has been or is subsequently appealed to the Property TaxCommission, the tax collector may not seek collection of taxes or enforcementof a tax lien resulting from the assessment until the appeal has been finallyadjudicated. The tax collector, however, may send an initial bill or notice tothe taxpayer. (1933,c. 181, s. 7; c. 399; 1945, c. 832; 1947, c. 1065, s. 1; 1949, cc. 60, 269,735; 1951, cc. 71, 306, 572; 1953, cc. 381, 427, 538, 645, 656, 752, 775, 1008;1955, c. 1087; 1957, cc. 53, 678, 1123; 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, c. 96;1971, c. 806, s. 1; 1998‑98, s. 26; 2006‑30, s. 6.)