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§ 105-349. Appolntment, term, quo]ifications, and
<br /> bond of tax collectors and deputies.
<br />
<br /> ¢al Appointment and Term.- The governing body of each coumv
<br /> and municipality shill appc. ir.t a tax collector on or before July f.
<br /> 1971, to sen'e for a ~erm ~o ~ ~e~e~ined by ~he aovoimin~
<br /> and ~mil his successor has b~n ap~inied z~d qu~]]~ed. Un]il ~h~
<br /> firs~ such ~oin~mems are ~e, coumv and municipal xaxes shall
<br /> be roll,icg ~v ;he ~ax col~c:or~ presen{lv serving u~der p~or Pro-
<br /> · ~sions of ]~,~. The governir.~ body ma,; remo,'e ,he tax collec,or
<br /> from office during ~5s ~e~ fc.~ ~o~ c~u~ ager ah'ina him notice ~n
<br /> ~xxixing and an oppo~unily :o ~ppe~r ~nd be he,rd a~ a public
<br /> sezfion or,he governin~ b~v. No he~rlng shall be required, how-
<br /> e,'er: if the ,ax collec,ofis r~o,'ed for failing ,o mee, ~he prerequi-
<br /> silos prescribed by G.S. 105-~521h~ for delivery ofxhe ~ax receipts.
<br /> Unless orhe~vise~rovided by G.S. 105-373, whenever any vacancy
<br /> occurs in xhis o~ce, :he go~ernin~ body sh~ll a~poim dq~alifie~
<br /> person to serve as lax colleelc, r for ~e v~riM or,he unexpired lerm.
<br /> th) Quelifications. ~ The [overnin~ body ~h*ll appoint as lax
<br /> collector a person of character and ime~ity whose ex~rience
<br /> business and collection work ~s satiifacto~' lo lhe eoverning b~y.
<br /> {c) Bond. ~ No ~x collec;c,r shall be allowed to ~e~in his duiies
<br /> until he shall have Porniihe~ bond conditioned his
<br /> honesty
<br /> and f~ithful performance in ~uch amount az the ~ovirning ~y
<br /> may prescribe. A tax co]letlc.r !hall not ~ ptrmiiied to collect
<br /> t~ not covered by h~s bond. nor ~hall a tax collector be
<br /> continue collec;ing taxe~ at:er his k. ond has w~thc.ul
<br /> lo
<br /> newal.
<br /> (dl Com~nsation. ~ Th~ compenszlion and expense allowances
<br /> of the tax collector shall be fixed by she governing body.
<br /> (e) Akerna~ive to Separate Office of Tax Collector. ~ ~rsuant
<br /> to A~icle VI, Sec. 9, of the North Cerollna Conslilutk,n. ~he office
<br /> of~x co]l~tor is herebx' dec~ared ~o be an office that may be held
<br /> con~emlv with ~ny a~pti:.ifve or elective oi~ce olher l~an
<br /> heri~nafier~esi~ated and :he ~overning body may av~int astax
<br />
<br /> and bonding requirements e!:ablished ~, ihi! seclion. A member of
<br /> the governing body ora taxir, i unit may not be ~p~inled ~x collec-
<br /> ~r, nor may ~he duties of~he c. ffice be conferred upon him. A ~r~n
<br /> ap~in~ or elecled as the Ireasurer or chief accouming officer
<br /> ~ing unit may not be appc. ir.~ed tax co]]eclor, nor may she duties
<br /> of the office of tax collector be confe~ed upon him except with the
<br /> gTi~e~ pe~is~Jon of;he secretory of the ~aI Government Com-
<br /> ~issio~ ~'~o, before ~iving h~i permission, ~halI satisfy himself that
<br /> the umt s internal con,roi pr~edures are ~u~cient Io prevent
<br /> pm~r handling of oublic
<br /> (O Deputy Tax Co}Iector~ ~e -or---:-- ~-~
<br />municJpa}JIy is authorized ~o appoinl one or more d~pulx' ~ax
<br />tots and to establish ~5eir :~rms of office, com~nsaxio~, and bond-
<br />ing requirements. A depuD' :ax ~lleclor shall have authority ~
<br />~ffo~, under ~he direction or,he ~ax ~llector, ~nv ~ct ~hat'~he
<br />mx ~llector may perform unless ~he governing body ~p~inting %he
<br />deputy s~cJfica}}v ]~mits iee sco~ of the d~puw's autho~tv.
<br /> tg) Oa~. -- Exre~, l~x collector and deputy ~x collector ~hall
<br /> oath ~et out ~low and file h wi~h lhe clerk
<br />~ke
<br />of the governing ~dv of ihe l~xfng
<br /> 1,. .......... do ~]e~nly ~wear tot a~l ~hat I x~ll super and
<br />main~in ~he Conzli~ulion and laws or,he United Stales, and xhe
<br />~ngitufion and ]~ws of 3'onh C~rolina not inconfis~nt xhere-
<br />~q~, and that I will faithfully di~harge xhe dulles of my office ~s
<br />(deput}') ~ co]lector of the ~ountv ~Citv. Town, or olher approp~-
<br />a~ umt of ]~a] gove~mem, of... ~. ..... ~.~ No~h C~rolina, and xhat
<br />I ~}1 not a}]ow my ~c~io~s
<br /> influenced
<br /> by
<br />~r~na} or political] f~endships or obligations, ~o help
<br />
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