(A) The town may contract with the county for tax collection services to perform those duties of tax collector as set forth in state law.
(B) If the town contracts with the county, as provided in subsection (A) above, then, for the purposes of this chapter, the County Tax Department shall be deemed the Tax Department of the town.
(C) If the town does not contract with the county as provided in subsection (A) above, the Town Council shall appoint a tax collector to serve at its pleasure to perform those duties of tax collector, as set forth in state law.
Cross-reference:
Businesses and trades, Ch. 6.
Statutory reference:
Appointment, term, qualifications, and bond of tax collectors, G.S. § 105-349.