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

(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(c) Repealed by S.L. 1998-98, § 26, eff. Aug. 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.