Section 7.2 TOWN TAX COLLECTOR.
   The town manager may appoint a tax collector to collect all taxes, licenses, fees and other moneys belonging to the town, subject to the provisions of this charter and the ordinances of the town, and he shall diligently comply with and enforce all the general laws of North Carolina relating to the collection, sale, and foreclosure of taxes by municipalities.
(Session Laws of 1965, Chapter 79 § 7.2)