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§ 105-349. Appointment, term, qualifications, and bond of tax collectors and deputies. (a) Appointment and Term. -- The governing body of each county and municipality shall appoint a tox collector on or before July I, 1971~ to serve for a term to be determined by the appointing body and until Iris successor has been appointed and qualified~ Until the first such appointmente are made, county and municipal taxes shall be collectodby the tax collectors presently serving under prior pro- visions of law. Tbe goveruing body may remove the tax collector fi'om office during his term for good cause after giving him notice in writing and an opportunity to appear and be heard'at a public session of the governing body. No hearing shall be required, hmv- ever, if the tax collector is removed for failing to meet the prerequi- sites prescribed by G.S. 105-352(b) for delivery of the tax receipts. Unless otherwise provided by G.$. 105-373, whenever any vacancy occurs in this office, the governing body shall appoint a qualified person to sm'ye as tax collector for the period cf the unexpired term. (b) Qualifications. -- The governing body shall appoint as tax collector a person of character and integrity whose experience in business and collection work is satisfactory to the governing body. (c) Bond. -- No tax collector shall be allowed to begin his duties until he shall have furnished bond conditioned upon his honesty and faithful performance in such amount as the governing body may prescribu. A tax collector shall net be permitted to collect any taxes not covered by his bond, nor shall a tax collector be permitted to continue collecting taxes after his bond has expired without re- (d) Compensation. -- The compensation and expense allmvances of the tax collector shall be fixed by tire governing body. (e) Alternative to Separate Office of Tax Collecter. Pursuant to Article VI, See. 9, of the North Carolina Constitution, the office of tax collector is hereby declared to he an office that may be held concurrently with any appointive or elective office othm' than those hereinafter designated, and the governing body may appoint as tax collector any appointive or elective officer who meets the pecsonal and bonding requirements established by this section. A member of the governing body ora taxing unit may not be appointed tax collec- tor, nor may the duties of the office be conferred upon him. A person appointed or elected as the treasurer or chief accounting officer of a taxing unit may not be appointed tax collector, nor may the duties of tire office of tax eollecter be conferred upon him except with the written permission of the sec/'etary of the Local Government Com- mission who, before giving his permission, shall satisfy himself that the unit's internal control procedures are sufficient to prevent ire- proper handling of public funds. (f) Deputy Tax Collectors. --The governing body of a county or municipality is autbm'ized to appoint one or more deputy tax collec- tors and to establish their terms ofoffice, compensation, and bond- ing requirements. A deputy tax collector shall have authority to perform, under the direction of the tax collector, nay net that the tax collector may perform unless the govei'ning body appointing the deputy specifically limits the scope of tho deputy's authority. (g) Oath. -- Eve'~y tax collecter and deputy tax collecter shall take and subscribe the oath set out below and file it with the clerk of the governing body of the taxing unit: 1 ....... ~..., do solemnly swear {or affirml that I will support and maintain the Constitution and laws of ti~e United States, and tire Constitution and laws of North Cnrolina not inconsistent tbere- witl~, and that I will faithfully discharge the duties of my office as (deputy) tnx collecter of the County {City, Tmvn, or other appropri- ate unit 0flocal government) of ............. Nm'th Cm'olina, and tbat I will not allmv my actions es tax Collector to be influenced by personal or political fi'iandships or obligations, so help me God. ( ............. ............