2005 North Carolina Code - General Statutes § 105-378. Limitation on use of remedies.

§ 105‑378.  Limitation on use of remedies.

(a)       Use of Remedies Barred. – No county or municipality may maintain an action or procedure to enforce any remedy provided by law for the collection of taxes or the enforcement of any tax liens (whether the taxes or tax liens are evidenced by the original tax receipts, tax sales certificates, or otherwise) unless the action or procedure is instituted within 10 years from the date the taxes became due.

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

(c)       Repealed by Session Laws 1998‑98, s. 26. (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.)