§ 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