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NC General Statutes

N.C. Gen. Stat. § 105-378 (2026)

Limitation on use of remedies

✓ current as of July 2026
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(a) Use of Remedies Barred. - No county or municipality shall 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 tax receipts 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. - Subsection (a) of this section does not apply to the lien of special assessments.

(c) Repealed by Session Laws 1998-98, s. 26, effective August 14, 1998.

(d) Enforcement and Collection Delayed Pending Appeal. - When the board of county commissioners or municipal governing body delivers a tax receipt to a tax collector for any assessment that has been or is subsequently appealed to the county board of equalization and review or the Property Tax Commission, the tax collector shall not seek collection of taxes or enforcement of a tax lien resulting from the assessment until the appeal has been finally adjudicated. The tax collector, however, may send an initial bill or notice to the 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; 2011-3, s. 3(b); 2021-91, s. 3(d).)

 

Article 27.

Refunds and Remedies.

Notes of Decisions
Cited in 2 cases, 1984–2019 · leading case: Bradbury v. Cummings, 314 S.E.2d 568 (N.C. Ct. App. 1984).
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Bradbury v. Cummings, 314 S.E.2d 568 (N.C. Ct. App. 1984). · cites it 10× “” N.C. Gen. Stat. § 105-378 (a)(1979) provides as follows: 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…”
Pender Cnty. v. Sullivan, 826 S.E.2d 576 (N.C. Ct. App. 2019). · cites it 2× “N.C. Gen. Stat. § 105-378 (a) (2017). All of the tax years in question are within the ten year statute of limitations.”
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