The Town Manager shall provide for the appointment of a Tax Collector, whose duties shall be to:
(a) Collect all taxes and assessments due to the Town;
(b) Make an accounting to the Finance Officer (and the Town Manager, if necessary) at the end of each month;
(c) Pay over to the Finance Officer such money as is collected for the account of each separate fund according to the tax levy;
(d) Deliver a list of all unpaid taxes with the reason therefor, as ascertainable, to the Council (and the Town Manager, if necessary);
(f) Make periodic reports to the Council (and the Town Manager, if necessary) listing there in all funds collected;
(g) Perform other duties required by law, or as the Council or Town Manager may direct.
State Law reference— Duties of Tax Collector, see G.S. 105-349 and 105-350.