Section 20.  Tax Collector.
   The Tax Collector whose appointment is herein provided for shall be vested with the same power and authority in the collection of taxes that Sheriffs have, and subject to the same fines and penalties for failure or neglect of duty.  He shall be charged with the sums appearing by the tax lists as due for town taxes.  He shall be credited in settlement as Sheriffs are credited with amounts in suit by appeal, all poll tax and tax on personal property certified by the Clerk of the Commissioners of Macon County by order of the Board of County Commissioners to be insolvent and uncollectible.  He shall at no time retain in his hands more than $50 for a longer time than ten days, under a penalty of 10% per month to the City upon all sums so unlawfully retained.  The Town Council, at a regular meeting before the last regular meeting in each year, shall appoint one of their number to be present and assist at the counting and settlement between the Tax Collector and Treasurer, and to audit and settle the accounts of the Town Treasurer.  The accounts so audited shall be reported to the Town Council, and when approved by them shall be recorded in the minute book of the Council and be prima facie evidence of their correctness.  It shall be the duty of the Council to remove any Tax Collector who shall fail to settle and fully pay off the taxes due by law from him, and he shall not be eligible to re-election to the office. (Pr. Laws 1905, C. 26, Sec. 16; Am. Ord. 2017-006, adopted 5-15-17)
Statutory reference:
   Duties of the Tax Collector, G.S. § 105-350