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, ! Count.? Listin.~, Appr~is~.l. and Asse.~sinff O£fi¢i;.qs. ~ 105-294: Countytaxsupervisor.--fa~Appointmcnt.~Per~onsoecupVin~ the ~osition of cour, tv ~x supervisor oa July 1, t971. shall c0ntinne in office imtil the }qrst Monday in'J01y, 197I. At itu regular meeting on that date. and at i~ regular race;lng on the first Monday in July in 197a and every two years thereafter, the hoard of county ¢om~issione(s of each county Shhll app~i~i~ a county tax supervisor. The board of eouutv commissioners mak' remove the super~,isor from office during his term ~ok good cause after ~iving him notice in writing and an 0pportuni~v tO appear and be heard at a public session of the board. Whenever a vacancy 0cc~ in this office, the board of coun~. commissione~ shall appoint a'qua~ified person to serve as cmmty ~x supervis& for the period of the unexpired ~rm. (b) Qualifications. -- Persons holding the position of ~x supervisor on Jaiv 1, 1971, shall be deemed qualified ~ fil/the pbsition. Any other i~erson selee~ afar July 1, 1978, shall be one whose experience in the appraisal of real and pe~onal property is satisfactory' tO the board of county eommissione~ and whose qualifieatmns have been'certified by the Department of Revenue ~ p~vided in G.S. 10&289(d). (¢) ~mpensation. -- The compensation of the tax supe~'isor shall be fkxed by the bo~r~ of county commissioners, and he shall be allowed such expenses as ~ commissioners may approve. (d) Al~rnative ~ Separate Office of County Tax Supervisor, ~ Pursuant to Article VI, Sec. 9, of the North Carolina ConStitution, the office of cotintv ~x supervisor is hereby declared to be au office that may be held concurrentlx: with any other appointive or elective office (other than m~mber of a hoard of dountv commissioners) aud, sub~ect to the following conditions, thc hoard of connt~' commissioners may appoint aey elective or appointive officer as county mx supervisor: (I) County officials who are performing ~he duties of tax supervisor ou July 1, 1971, s}iall be deemed qualified to perfm'm those duties. {2) Any other off c a se erred after Jn y 1, 1973 to perfo'm t e duties of ~x supervisor shall be one whose experience in thc appraisal of real and gersonal property is satisfactory to the board and whose qualifications ave been certified by the Dep~r~ment of Revenue as provided ia G.S. 105-289(d). (1939, c. 310, ss. 400, dgl; 1953. c. 970, ss. 1, 2; 197I, c. s. 1; 1973, c. 476, s. 193.) 6 t05-295. Oath of or, ce for tax supc?~'isor. -- Refore entering upon duties, thc ~x su )ervisor shall ~ke andsubscribe thc following oath and file it with the c erk of thc boar( of county corem s~ioners: I ................ do solemuh' s~vear (0r affirm) that I ~'i]} support and main~in ~he Coostitution and laws'of th~ United Shares, and thc C~nstitution and laws of North Carolina not inconsis~nt therewith, and that I will faithfully discharge the duties of my office ~ ~x supervisor of .............. County, North Carolina, and that I will not allow my actions a~ ~x su )ervisor to be influenced by pcrsom~ o~ po t cai fi' endsh ps or ob ga~ mis, So he p me God. (Signa;urcI (1939, c. 310, s. 4~2; 1971, c. 806, s. 1.) ~~~.