NORTH CAROLINA GENERAL ASSEMBLY

1959 SESSION

 

 

CHAPTER 88

HOUSE BILL 180

 

 

AN ACT TO AUTHORIZE THE BOARD OF COUNTY COMMISSIONERS OF SAMPSON COUNTY TO EMPLOY TAX COLLECTORS ON A COMMISSION BASIS.

 

The General Assembly of North Carolina do enact:

 

Section 1. The Board of County Commissioners of Sampson County is hereby authorized and empowered to employ deputy tax collectors for the purpose of collecting those county taxes more than two years delinquent and to fix the compensation of such collectors at a commission on collections made, not to exceed:

(1)       Ten percent (10%) on collection of taxes more than two but no more than four years delinquent;

(2)       Fifteen percent (15%) on collection of taxes more than four but, no more than six years delinquent; and

(3)       Twenty percent (20%) on collection of taxes more than six years delinquent.

Sec. 2. This Act shall apply to Sampson County only.

Sec. 3. All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 4. This Act shall be in full force and effect on and after July 1, 1959.

In the General Assembly read three times and ratified, this the 17th day of March, 1959.