(A) If the town operates in such a way that the person who tows the vehicle is responsible for collecting towing fees, all provisions of G.S. Ch. 20, Art. 7A apply.
(B) If the town operates in such a way that it is responsible for collecting towing fees, it shall:
(1) Provide by contract or ordinance for a schedule of reasonable towing fees;
(2) Provide a procedure for a prompt fair hearing to contest the towing;
(3) Provide for an appeal to district court from that hearing;
(4) Authorize release of the vehicle at any time after towing by the posting of a bond or paying of the fees due; and
(5) Provide a sale procedure similar to that provided in G.S. §§ 44A-4, 44A-5, and 44A-6, except that no hearing in addition to the probable cause hearing is required. If no one purchases the vehicle at the sale and if the value of the vehicle is less than the amount of the lien, the town may destroy it.
(G.S. § 160A-303.2(a3)(1),(2))
(C) Any person who removes a vehicle pursuant to this section shall not be held liable for damages for the removal of the vehicle to the owner, lienholder or other person legally entitled to the possession of the vehicle removed; however, any person who intentionally or negligently damages a vehicle in the removal of such vehicle, or intentionally or negligently inflicts injury upon any person in the removal of such vehicle, may be held liable for damages.
(G.S. § 160A-303.2(a4))