Upon the appointment of the “tax collector” of Dare County, and upon his qualifying under the provisions of this act, the sheriff of Dare County, or any other persons having in his hands tax funds or any evidence of uncollected taxes due Dare County, shall make full and complete settlement for all taxes with which they are then charged, and thereupon all uncollected tax accounts owing the said County of Dare shall be turned over to the said “tax collector” of Dare County, appointed pursuant to this act; provided, however, in its discretion the board may permit the sheriff to make settlement at the usual time for the current year, and that the “tax collector” appointed under the provisions of this act may assist the sheriff and other persons charged with the collection of taxes, until such settlement is made as provided herein.
(Sess. Laws 1963, ch. 83, § 4.)