The board of county commissioners of Dare County is authorized to create and establish the office of “tax collector” and to relieve the sheriff of Dare County from all his duties and responsibilities relating to the collection of taxes and to transfer and assign all of the duties, powers and responsibilities now vested in the office of sheriff, relating to the collection of taxes, of whatever kind and nature, both current and delinquent. to the office of “tax collector.”
(Sess. Laws 1963, ch. 83, § 1.)