AG 1992 07 20 - Laserfiche WebLink

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THE T,,oc COLLECTOR 7 he should t~ke another oath before entering on his duties pursuant to the map- pointment, § 106. Time of Delivery of Tax Records to Collector G.S. 105-352. Delivery of tax receipts to tax collector; prerequisites; procedure upon default.--(a) Time of Delivery.--As provided in G.S. 105-321, upon order of the governing body, the tax receipts shall be deliv- ered to the tax collector on or before the first day of September. G.S. 105-321. Disposition of tax records and receipts; order of collection. (b) Before delivering the tax receipts to the tax collector in any yea~', the board of county commissioners or municipal governing body shall adopt and enter in its minutes an order d/recting the tax collector to col: ' lect tax~s char~ed in the tax records and receipts. A copy of this order shall be delivered to the tax collector at the time the tax receipts are de- livered to him, but the failure to do so shall not affect the tax collector's rights and duties to employ the means of collecting taxes provided by this Subchapten The order of collection shall have the force and effect of a judgment and execution against the taxpayers' real and personal property and shall be drawn in substantially the following form: State of North Carolina County (or City or Town) of To the Tax Collector of the County {or City or Town) of You are hereby authorized, empowered, and commanded to collect the ta~es set forth in the tax records filed in the office of and in the tax receipts her~vith delivered to you, in the amounts and from the taxpayers likewise therein set froth. Such taxes are hereby declared to be a first lien upon all real property of the respective tax- payers in the County (or City or Town) of ., and this order shall be a full and sufficient authority lo direct, require, and enable you to lcvy on and sell any real or personal property of such taxpayers, for and on account thereof, in accordance with law. Witness my hand and official seal, this day of ,19 , Chairman. Board of Commissioners of ISeal) [Mayor, City (or Town) of County Attest: Clerk of Board of Commissioners of County [Clerk of the City (or Town) of .] (c) The original tax receipts, together with any duplicate copies that may have been prepared, shall be delivered to the tax collector by the governing body on or before the first day of September each year if the tax collector has made settlement as required by G.S. 105-352. The tax collector shall give his receipt for the tax receipts and duplicates deliv- ered to him for collection.