§ 31.17  TAX COLLECTOR.
   The Board shall provide for the appointment of a Tax Collector, whose duties shall be to:
   (A)   Collect all taxes and assessments due to the town;
   (B)   Make an accounting to the Town Finance Officer at the end of each month;
   (C)   Pay over to the Town Finance Officer such money as is collected for the account of each separate fund according to the tax levy;
   (D)   Deliver a list of all unpaid taxes with the reason therefor as ascertainable to the Board of Commissioners;
   (E)   Supply the Mayor and the Board with any information as they may require relative to the performance of his duties;
   (F)   Make periodic reports to the Board listing therein all funds collected;
   (G)   Perform other duties required by law, or as the Board may direct.
('75 Code, § 1-2-3)
Statutory reference:
   Duties of Tax Collector, see G.S. §§ 105-349 and 105-350