CHAPTER 33: TAXATION
Section
   33.01   Tax Collector
   33.02   Rate of ad valorem tax determined by Board of Commissioners
§ 33.01 TAX COLLECTOR.
   The Town Tax Collector shall be responsible for and shall diligently collect all delinquent taxes due the town and shall make due report of the same. The County Tax Department shall collect all current taxes and shall make such accountings and reports as are required by the General Statutes of the state.
§ 33.02 RATE OF AD VALOREM TAX DETERMINED BY BOARD OF COMMISSIONERS.
   The ad valorem tax rate for the town shall be determined by the Board of Commissioners each year on or before June 30 of the fiscal year.
(Prior Code, § 33.02)