NORTH CAROLINA GENERAL ASSEMBLY
1963 SESSION

CHAPTER 83
HOUSE BILL 227

AN ACT TO AUTHORIZE THE BOARD OF COUNTY COMMISSIONERS OF DARE COUNTY TO ESTABLISH THE OFFICE OF TAX COLLECTOR, AND TO TRANSFER ALL OF THE DUTIES, POWERS AND RESPONSIBILITIES OF TAX COLLECTION TO THE OFFICE OF TAX COLLECTOR, AND TO RELIEVE THE SHERIFF OF TAX COLLECTIONS.

The General Assembly of North Carolina do enact:

Section 1. The Board of County Commissioners of Dare County is authorized to create and establish the office of "Tax Collector" and to relieve the Sheriff of Dare County from all his duties and responsibilities relating to the collection of taxes, and to transfer and assign all of the duties, powers and responsibilities now vested in the office of sheriff, relating to the collection of taxes, of whatever kind and nature, both current and delinquent, to the office of "Tax Collector".
Sec. 2. In the event said board of commissioners exercise the authority vested in them by Section 1 hereof, the board shall appoint some qualified person to fill said office of "Tax Collector", to serve at the will of the board and until his successor is duly appointed and qualified, who shall receive a salary to be fixed by the board of county commissioners. And the board is further authorized to employ and pay personnel as it may designate in connection with the office of "Tax Collector". Such officer shall give bond in some surety company authorized to do business in North Carolina in the sum of at least twenty thousand dollars ($20,000.00), which shall be approved by the board of commissioners, who may pay the premiums thereon.
Sec. 3. The duties of the "Tax Collector" appointed under the provisions of this Act shall include the collection of all taxes of whatever nature, penalties, interests and costs due the county, both current and delinquent, the collection of which is now imposed upon the Sheriff of Dare County. The "Tax Collector" appointed under the provisions of this Act is hereby vested with all of the powers with respect to the methods of collection of taxes and enforcement and collection of tax liens, now vested by law in the Sheriff of Dare County. The "Tax Collector" shall take an oath of office as prescribed by law. The "Tax Collector" shall regularly, and at least monthly, file full and complete report with the board of commissioners accounting for all taxes in his hands for collection. The "Tax Collector" shall not be allowed to engage in any other gainful occupation, but shall give his full time to the duties imposed upon him as "Tax Collector" by this Act, and such additional duties as may be imposed upon him by the board of commissioners.
Sec. 4. Upon the appointment of the "Tax Collector" of Dare County, and upon his qualifying under the provisions of this Act, the Sheriff of Dare County, or any other persons having in his hands tax funds or any evidence of uncollected taxes due Dare County, shall make full and complete settlement for all taxes with which they are then charged, and thereupon all uncollected tax accounts owing the said County of Dare shall be turned over to the said "Tax Collector" of Dare County, appointed pursuant to this Act; provided, however, in its discretion, the board may permit the sheriff to make settlement at the usual time for the current year, and that the "Tax Collector" appointed under the provisions of this Act may assist the sheriff and other persons charged with the collection of taxes, until such settlement is made as provided herein.
Sec. 5. All laws and clauses of laws in conflict with this Act are hereby repealed.
Sec. 6. This Act shall be in full force and effect upon its ratification.
In the General Assembly read three times and ratified, this the 22nd day of March, 1963.