NORTH CAROLINA GENERAL ASSEMBLY

1971 SESSION

 

 

CHAPTER 473

SENATE BILL 610

 

AN ACT TO SEPARATE THE OFFICES OF TAX SUPERVISOR AND TAX COLLECTOR IN WAKE COUNTY.

 

The General Assembly of North Carolina do enact:

 

Section 1.  Chapter 273 of the Session Laws of 1963 is hereby repealed and the office of Tax Collector and Tax Supervisor for Wake County created pursuant to that act is hereby abolished.

Sec. 2.  There shall be created two separate offices to be known respectively as the Tax Supervisor of Wake County and the Tax Collector of Wake County.

Sec. 3.  The office of the Tax Supervisor of Wake County is hereby vested with all of the powers, authority, duties and responsibilities set forth in Article 14 of Chapter 105 of the General Statutes.

Sec. 4.  The office of the Tax Collector of Wake County is hereby vested with all of the powers, authority, duties and responsibilities imposed upon the Tax Collector of Wake County set forth in Chapter 176 of the Public-Local Laws of 1937, Chapter 380 of the Session Laws of 1949 and Article 27 of Chapter 105 of the General Statutes.

Sec. 5.  The Board of Commissioners of Wake County is authorized and empowered, in its discretion, to appoint such assistants or clerks as shall be necessary to carry out the duties of the offices of Tax Supervisor and Tax Collector, under such penalties and conditions as the Board may deem necessary and proper.

Sec. 6.  The Board of Commissioners of Wake County shall have the power and authority to fix the salary of the Tax Supervisor and the Tax Collector and the amount of the bonds required of them.

Sec. 7.  When this act shall go into effect, and the Tax Supervisor and the Tax Collector shall give the bonds required of them, the Tax Supervisor shall make final accounting and settlement with Wake County and turn over to the Tax Collector all moneys belonging to Wake County, all accounts, books, records and other property of Wake County in his hands that pertain to the collection of taxes.

Sec. 8.  This act shall become effective July 1, 1971.

In the General Assembly read three times and ratified, this the 1st day of June, 1971.