For purposes of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
INFORMATION. Information maintained on the internet web site by the Dare County Tax Collector which specifies the amount of taxes, special assessments, penalties, interest and costs due on any real or personal property located in Dare County.
INTERNET WEBSITE. A website maintained by Dare County government which is accessible to the general public through internet cable connections.
PERSONS. Persons authorized to request a property tax certification pursuant to G.S. § 105-361(a)(1).
PROPERTY TAX CERTIFICATION. Written certification produced by the Tax Collector stating the amount of any taxes and special assessments, including penalties, interest and costs, for the current year and for prior years on real and personal property pursuant to G.S. § 105-361.
TAX COLLECTOR. The Dare County Tax Collector, as established pursuant to Dare County Special Act XVII (S.L. 1963-83, s. 2).
(Prior Code, § 113.01) (Res. passed 11-17-2003)
The Tax Collector is authorized to post information on the Dare County internet website which specifies the amount of taxes, special assessments, penalties, interest, and costs due on any real or personal property located in Dare County. Persons authorized to request certification of this information may rely on this information posted on the Dare County internet website as if it were a certificate issued by the Tax Collector pursuant to G.S. § 105-361.
(Prior Code, § 113.02) (Res. passed 11-17-2003)
(A) The Tax Collector shall post a disclaimer on the internet website notifying persons relying on the information contained in the website for purposes of property tax certification of the following:
(1) The date as of which the information is current;
(2) Special instructions and procedures for accessing complete and accurate information about the real and personal property for which certification is sought; and
(3) Other specific instructions relative to the information.
(B) The Tax Collector shall not be liable on the Tax Collector’s bond for any loss arising from an understatement of the tax and special assessment obligations contained in the information available on the internet website if the loss is due to failure on the part of the person obtaining the certification to follow the special instructions, procedures, and notifications provided for in the disclaimer posted on the internet website as authorized pursuant to this section. Taxes, special assessments, penalties, interest and costs due on any real or personal property but not paid as a result of failure on the part of the person obtaining the certification to follow the special instructions, procedures, and notifications provided for in the disclaimer are still due, and the Tax Collector may adopt additional procedures for collection of the unpaid taxes, special assessments, penalties, interest and costs.
(Prior Code, § 113.03) (Res. passed 11-17-2003)