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I .~ !~.TICLE ~, Collectioo ;u~.d Foreclost.,re of Ta.v~.,$. § 105-849. Appointment, term. qnalifications, and bond of tax collectors and deputies, ~ (al Ap mintmenc and Term. ~ The governh~g body of each county sad muaieipality shall ap ~oint a tax eolleetoc on m' before dnlv 1, 197l to serve for u term to be determined by the appointiog body antI'nnfil his successor has been au Joioted and qmdifi~d. Until the first suck, aouointmen;s are made, couotv and mtmicipal taxes shall be collected by the t:{~ presently servin~ under prior provisions o~ law. The govertmig body mav remove the ~ax collector from office during his term ~or good cause af[br gi~'ing him no6ce ia writin~ a~td an oppornmi~y to appear and be heard at a lmblie seas]oil of the governing body. No hearing shall be required, however, if the ~x collector is removed for failin~ to meet the n'erequisims prescribed by G.S. 105-3521b) for de very of t m mx rece pt~. Unless otherwise provide~l by G.S. I05-373, whenecer anv v'tca cvoecursintl soffce t e~ovc'lil~bo ~'s I aD ont quahfied mrson to serve as tax colleetoc lot the oeriod of the unexpired term. (b) Qualf cations. ~ rhe governing boty stuill appoint i~s tax collecto~ a person of character sod integrity whose exper/once h~ bus/ness and collecrioa work is satisfactory to the governing body. {¢) Bond. -- No tax collector shall ~e allowed to begin hi~ duties until he shall have furnished bond conditioned upon his hooesty and fakhful perfm'maoce in {d) Compensation. ~ The eom >ensation and expenso allowances of the ~x collector shall be fixed by the governing body. : (e) Alternative to Separate Office of Tax Collector. ~ Pursuant to Artiel~ VI, See. 9, of the North Carolina Constitution, the office of mx collector is hereby declared to be an office that may [e held concm-rentlv with any ap Jointive or elective office other than those h~reinafter designated; and the ~overning body may appoint as tax eo actor ~ y appo ntive or e eot ye off cer Who meets personal and bonding requirements established by this section. A member of the governing body of a taxinu unit mac not be anpointed tax collector nor may the t utica of [l~e office bu cm~'~erred npbo him. A'person appointed or eleemd a~ the treasurer or chief accounting officer of a utxing unit may not be a ) )ointed nix collector, nor may tl~e duties })f the off/ce of ~tx collector }~c conferred upon him except with the Written permission of ti~e secretary of the Local Government Commissioa who. befoce giving his permission, shh]l satisfy himself that the unit's internal contro procedures are snff cent to p 'eve it n ]~rogev u; t g of public feeds. IB Deputy Tax Collectors. ~ The ~overoing body of a comlkv or intlllie[ ~aliw is autborize~l to aimoint one or moru'deuu[v t;~x col)ectors sad [o establish their terms of off/ce, co~{Ipensation, trod bond)ng're{ oiremco;s, A de mty tax collector;~ shall have authority to perform, uadcr d~e direction of the tax collector, any actc th;at dm tax co~k.ctor slav ~er~Jrm u~]e.ss the governing both' aupointin~ ~} deputy specifically limits'the scooe of the dem~[v's authority.' ' Ig) 'Oath. ~ Ek'erv tax toilet}or and deodar;" tax collector shall take and sub~cribe the oath s& OUt below and file it wld~ ibc ~lerk of the governin~ body of ti~e tuxing onit: 1 ............ do solemnly swear lot affirn0 that I w/Il support aod maintain the Coastitution and laws o~ 01e Uoited States, ami the Constitution and taws of Xor~h Carolina not inco~sistem fl~erewkh, ami tha~ ~ will faithfully discharge dm duties of my office as (deputv) mx collector of d~e County (Ci~', Town, or other a~ ~ro ~ri~e unit o~ loe~l gdvernmenO of ............ ~ Nor[ ~ and t m~ w oot a ow my actions its tax co ector to be iofJuenceqby personal or political friemlships or ~bliKafions, so help me God. (Signature) (1939. c. :~iIL ss. 1701. 1702: !957. c. :5:37: }971, c. $06, s..!.) I