The manager shall appoint a tax collector, whose duties shall be to:
(1) collect all taxes and assessments due to the city;
(2) make an accounting to the finance officerat the end of each month;
(3) pay over to the finance officer such money as is collected by him for the account of each separate fund according to the tax levy;
(4) deliver a list of all unpaid taxes with the reason therefor as ascertainable to the council;
(5) supply the mayor and council with any information as they may require of him relative to the performance of his duties;
(6) make periodic reports to the council listing therein all funds collected by him; and
(7) perform other duties required by law, or as the council may direct.
State Law Reference: Duties of tax collector. G.S. 105-349. 350: ad valorem taxation generally. G.S. 105-371 el soq.