NORTH CAROLINA GENERAL ASSEMBLY

1967 SESSION

 

 

CHAPTER 231

HOUSE BILL 340

 

 

AN ACT TO RELIEVE THE SHERIFF OF CURRITUCK COUNTY OF THE DUTY OF COLLECTING TAXES, AND TO AUTHORIZE THE BOARD OF COUNTY COMMISSIONERS TO APPOINT A TAX COLLECTOR.

 

The General Assembly of North Carolina do enact:

 

Section 1. As of October 1, 1970, the Sheriff of Currituck County shall be relieved of the duty and responsibility for the collection of ad valorem, poll and dog taxes, both current and delinquent. The sheriff shall make a complete settlement, as required by law, on or before October 1, 1970.

Sec. 2. The Board of County Commissioners of Currituck County shall appoint some qualified person as County Tax Collector. The tax collector shall perform those duties imposed by law, and shall collect current taxes, or both current and delinquent taxes as directed by the Board of County Commissioners.

Sec. 3. The person appointed as tax collector shall qualify as of October 1, 1970, and shall give bond in such amount as the Board of Commissioners deems sufficient before entering upon the duties of his office. The tax collector shall receive such compensation as may be fixed by the Board of Commissioners. Any vacancy in the office of tax collector shall be filled by the Board of Commissioners by appointment.

Sec. 4. All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 5. This Act shall be in full force and effect from and after its ratification.

In the General Assembly read three times and ratified, this the 25th day of April, 1967.