The duties of the “tax collector” appointed under the provisions of this act shall include the collection of all taxes of whatever nature, penalties, interests and costs due the county, both current and delinquent, the collection of which is now imposed upon the sheriff of Dare County. The “tax collector” appointed under the provisions of this act is hereby vested with all of the powers with respect to the methods of collection of taxes and enforcement and collection of tax liens, now vested by law in the sheriff of Dare County. The “tax collector” shall take an oath of office as prescribed by law. The “tax collector” shall regularly, and at least monthly, file full and complete report with the board of commissioners accounting for all taxes in his hands for collection. The “tax collector” shall not be allowed to engage in any other gainful occupation, but shall give his full time to the duties imposed upon him as “tax collector” by this act, and such additional duties as may be imposed upon him by the board of commissioners.
(Sess. Laws 1963, ch. 83, § 3.)