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AaTZCLS 16.
<br /> County Listing, Appraisal, and Assessing O~cials.
<br />
<br />§ 105-294. County assessor.
<br />
<br /> ia) Appointment. m Persons occupying the position of county
<br />_~or on July I, 1983, shall continue in office until the first Mon-
<br />day in July, 1983. At i~ first regular meeting in July, 1983, and
<br />every two years or four years thereal~er, as appropriate, the board
<br />of county commissioner~ of each county shall appoint a county as-
<br />__~*~r to serve a term of not lees than two nor more than fou~ years;
<br />provided, however, that no person shall be eligible for initial ap-
<br />pointment U~ a term of more than two years unless such pemOn is
<br />deemed to be qualified as provided in ~ul~ection Cb) of thls section
<br />or has been certified By the Department of Revenue as provided in
<br />sub,,orion it) of this section. The board of commissioners may re-
<br />move the assesasr from office during his term for ~ cau~ al'~r
<br />d~ him notice in writing and an opportunity to appear and be
<br />at a public session of the board. Whenever a vacancy ocoum
<br />in this office, the board of county commission'em shall appoint a
<br />qualified person to serve as county assessor for the period of the
<br />unexpired term.
<br /> lbl Persons who held the position of as.sesaor on July 1, 1971, and
<br />continue. :o hold the position, and persons who have been certified
<br />for appom:ment as assessor by the Depar~nent of Revenue between
<br />July 1, 1971, ~nd July 1, 1983, are deemed to be qualified to serve
<br />as county a.s.,esser. Any other person seIected to serve as county
<br />asses~r must meet the follovang requirement, s:
<br /> (1) B~ at least 21 years of age as of the date of appointment;
<br /> (2) Hold a hil~h school diploma or certificate of equivalency, or
<br /> in the alternative, have five year~ employment experienc~
<br /> in a vocation which is reasonably rela/ed to the duties ora
<br />
<br /> (3) Within two years of the date of appointment, achieve a
<br /> passing score in courses of imstruction approved by the De-
<br /> partment of Revenue covering the following topics:
<br /> a, The laws of North Carolina governing the listing, ap- praisal, and as.sessment of property for taxation;
<br /> b. The theory and practice of estimating the fair m~rket
<br /> value of real property for ad valorem tax purposes;
<br /> c, The theory and practice of estimating the fair market
<br /> value of tan~,ible and intangible personal proper~:y for
<br /> ad valorem tax purposes; and
<br /> d. Proper:y a_~es~ment adm/n/stration.
<br /> (4) Upon completion of the required four courses, achieve a
<br /> pa_~sing tt~. de in a comprehensive exam/nation in property
<br /> tax administration conducted by the Department of Reve-
<br /> nue.
<br /> (ti Certification. ~ Per, ns meeting all of the requirements of
<br />this section shall be certified by the Department of Revenue. From
<br />the date of appointment until the date of certification, persons
<br />poi.nted to se.rye as county assessor are deemed to be serving in an
<br />acting capacity. Any person who fails to qualify within two yearn
<br />al~r the date of initial appointment shall not be eligible for reap-
<br />pointment until all of the requiremen~ have been met.
<br /> id) in order to re~ain the position of county assessor, every person
<br />serving as county assassor, including those persons deemed to be
<br />qualified under the provisions of this act, shall, in each period of 24
<br />months, attend at [east 30 hours of instruction in the appraisal or
<br />assessment of property as provided in regulations of the Depart.
<br />ment of Revenue.
<br /> la) The compensation and expenses of the county aaaessor shall
<br />be determinec[ by the board of county commissioners.
<br /> Iff Alternative to separate office of county assessor. ~ Pursuant
<br />to Act [.M'~iclel VI, Section 9 of the North Carolina Constitution,
<br />the office of county assessor is hereby declared to bo an office that
<br />may be held concurrently with any other appointive or elective
<br />office except that of member of the b~ard of county commiseionem.
<br />i1939, c. 310, ss. 400. 401; 1953, c. 970. ss. I, 2; 1971, c. 806, s. 1;
<br />1973, c. 476, s. 193; 1983, c. 813, s. 2: 1987, c. 45, ss. 1, 2.)
<br />
<br /> A2TICLE 26.
<br /> Collection and Foreclosure oF Taxes,
<br />
<br /> § 105-349. Appointment, term, qu~llRcations, and
<br /> bond of tax collectors and deputies.
<br /> (a) appo, intme.n.t .~.d T.e ,r~,. --.The ~overninl~ body or
<br /> county ann munzcipattty snail appoint a tax collector on or bet'om
<br /> July 1, 1971, ~ serve for a term to be determined by the appointh~
<br /> ..[~.y...a:n. d ~un?fl h!s suet.assr has been a, ppoint.-,~ and qu~lifiec~
<br /> onui t?e,urst SUCh .ap~o, mtments are mane, county and municipal
<br /> ,t,t,t,t,t,t,t,t,t~es .snail be..celiac .t~. by_the tax collect~,r~ presently serving
<br /> ue.r. prior provisions o! la.w. '[.~e governin~ ~ody may remove tl/e tax
<br /> coll,ect~.r ~ro.m .office clunng his terns, for I~ cause after ~iving hhn
<br /> no~i,c.e In .writing and an op. port~l.mty to appear and be hear~[ a~ ·
<br /> pu hc sexton of the governm~ body. No hearing shall be required,
<br /> however, ~fthe ~ c,o!lec~r~is removed for failin/: to meet the pre-
<br /> requisites prescn~ea oy ~,,a. I05-352(b) for delivery of the tax re-
<br /> ceipts. Unless other~viseprovided by G.S. 105-373, whenever any
<br /> vacancy occurs in this office, the governing body shall appoint a
<br /> quahfied person to serve as tax collector for the period of the unex-
<br /> pired term.
<br /> (b) (~ualifications. -- The ~overnin$ body shall appoint as tax
<br /> collector a person of character and integrity whose experience in
<br /> busin? and co, l, lection work is sa~isfactoty to the governing b~ly.
<br /> (c.! .~ona,. 77. ,ac ~ collec~or shall be allowed to be~in his duties
<br /> until ne ana~l nave furnished bond conditioned upon his honesty
<br /> and faith~.l performance in such amount as the governin~ body
<br /> may prescribe. A ~ax collector shall not be permitted u) collect any
<br /> taxes not covered b.y his bond, nor shall a tax collector be I~.rmitted
<br /> to continue collecting taxes al~er his Bond has expired wathout re-
<br /> newal.
<br /> id) Compensation. -- The compensation and expense allowances
<br /> of the t~ax collector shall be fixed by the $overning body.
<br /> (e) Alternative to Separate Office of Tax Collector. m Pursuant
<br /> to Article VI, Sec. 9, of the North Carolina Constitution, the office
<br /> of tax collector is hereby declared to be an office chat may be held
<br /> concurrently with any appointive er elective office other than those
<br /> hereinafter designated, and the ~overning body may appoint as tax
<br /> col actor any appointive or elect~ve officer who meets the personal
<br />and bonding requirements established by this section. A member of
<br />the governing l~xiy ora ~axing u~it may not be appeint~d tax collec-
<br />tor, nor may the duties of the office be cord'erred upon him. A per~n
<br />appointe<l or elected as the treasurer or chief accounting officer of a
<br />taxing unit may not be appointed tax collector, nor may the dutie~
<br />ofthe office of'tax collector be conferred upon him except with the
<br />written permiseion of the secretary of the Local Government Com-
<br />mission who, before givins his permission, shall satisfy himself chat
<br />the unit's internal control procedures are sufficient t~ prevent
<br />proper handling of public funds.
<br /> if) Deputy Ta.~ Collectors. -- The governing body ora county or
<br />municipality is authorized co appoint one or more deputy lox collec-
<br />tors and to establish their terms of office, compensation, and bond-
<br />ing requirement. A deputy tax collector shall have authority to
<br />verform, under the direction of the tax collector, any act that the
<br />tax collector may perform unlesa the governin~ body appointin~ the
<br />deputy specifically limi:s the scope of the deputy's authority.
<br />, I,~) Oath. ---~Ever}, tax .collector and deputy tax collector, as the
<br />~oiaer o~an omc. e, snail take the oath required by Article VI. § ? of
<br />cae ..Nort.h Carohna ConstiCut on with the following phrase added to
<br />it: ~tnat t will not allow my actions as tax collector to b~ niluenced
<br />by personal or p~litical fr/endships or obligations,~. The oath must
<br />.b?~led with the clerk of the governing body of the taxing uni~.
<br />(i~9, c. 310, ss. 1701, 1702; 1957, c. 537; 1971, c. 806, s. 1; 1991, ~
<br />II0, s. 6; 1991 (Reg. Sees., 1992), c. 1007, s. 23.)
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