NORTH CAROLINA GENERAL ASSEMBLY

1971 SESSION

CHAPTER 141

HOUSE BILL 383

AN ACT AUTHORIZING THE COMMISSIONERS OF PASQUOTANK COUNTY TO CREATE THE SEPARATE OFFICE OF TAX COLLECTOR FOR SAID COUNTY AND TO FIX THE COMPENSATION OF SUCH TAX COLLECTOR.

The General Assembly of North Carolina do enact:

Section 1.  The Board of Commissioners of Pasquotank County be and it is hereby authorized, in its discretion, to create the separate office of tax collector for said County.

Sec. 2.  In case such office shall be created, the tax collector of Pasquotank County shall have the rights, powers and duties, and be subject to the same laws with respect to the collection of taxes as is now provided with respect to the sheriff of said County, and as may be provided by Article 27 of Chapter 105 of the General Statutes of North Carolina.

Sec. 3.  In case the Board of County Commissioners shall exercise the discretion vested in it by this act and create the separate office to tax collector, the sheriff shall make a full accounting with respect to all tax matters theretofore under his control and all books and records shall be immediately turned over by the sheriff to the tax collector who shall thereafter be responsible for the collection of all taxes theretofore required to be collected by the sheriff, including all delinquent taxes as well as current taxes.

Sec. 4.  After the sheriff has made a full accounting with respect to all tax matters under his control and has turned over to the tax collector all books and records with respect to all tax matters under his control, the sheriff shall be relieved of all responsibility in connection with the collection of taxes.

Sec. 5.  All fees or commissions allowed the tax collector by reason of the performance of the duties of tax collector shall be turned over by him to the general fund of the county.

Sec. 6.  The tax collector shall be required to give bond as is now required by law of the sheriff in his capacity as tax collector, and any additional bond that the Board of County Commissioners may require, the premiums of such bonds to be paid by the county from the general fund.

Sec. 7.  The Board of County Commissioners shall fix the salary of the tax collector and the same shall be paid in equal monthly installments from the general fund of the county.

Sec. 8.  The tax collector shall serve for such period as may be determined by the Board of County Commissioners in their discretion.

Sec. 9.  The tax collector may be removed from office for cause by the Board of County Commissioners at any time.  The tax collector may be removed from office without cause on thirty (30) days notice by the Board of County Commissioners.

Sec. 10.  The Board of County Commissioners shall provide office space, equipment, clerical assistants and such travel and other expense allowances out of the general fund of the county as in its discretion it may deem necessary.

Sec. 11.  This act shall become effective upon its ratification.

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