(A) Appointment and term.
(1) The Board of Commissioners shall appoint a Tax Collector to serve for a term to be determined by the Board and until his or her successor has been appointed and qualified. The Board of Commissioners may remove the Tax Collector from office during his or her term for good cause after giving him or her notice, in writing, and an opportunity to appear and be heard at a public session of the Board.
(2) No hearing shall be required, however, if the Tax Collector is removed for failing to meet the prerequisites prescribed by G.S. § 105-352(b) for delivery of the tax receipts.
(3) Unless otherwise provided by G.S. § 105-373, whenever any vacancy occurs in this office, the Board of Commissioners shall appoint a qualified person to serve as Tax Collector for the period of the unexpired term.
(B) Qualifications. The Board of Commissioners shall appoint as Tax Collector a person of high character and integrity whose experience in business and collection work is satisfactory to the Board of Commissioners.
(C) Bond. No Tax Collector shall be allowed to begin his or her duties until he or she has furnished bond conditioned upon his or her honesty and faithful performance in an amount as the Board of Commissioners may prescribe. A Tax Collector shall not be permitted to collect any taxes not covered by his or her bond, nor shall a Tax Collector be permitted to continue collecting taxes after his or her bond has expired without renewal.
(D) Compensation. The compensation and expense allowances of the Tax Collector shall be fixed by the Board of Commissioners.
(E) Alternative to separate office of Tax Collector. Pursuant to Article VI, Sec. 9 of the North Carolina Constitution, the Office of Tax Collector is hereby declared to be an office that may be held concurrently with any appointive or elective office other than those hereinafter designated, and the Board of Commissioners may appoint as Tax Collector any appointive or elective officer who meets the personal and bonding requirements established by this section. However, a member of the Board of Commissioners may not be appointed Tax Collector, nor may the duties of the office be conferred upon him or her. A person appointed or elected as the Treasurer or Chief Accounting Officer of the town may not be appointed Tax Collector, nor may the duties of the Office of Tax Collector be conferred upon him or her, except with the written permission of the state.
(F) Oath. Every Tax Collector shall take and subscribe the oath set out in G.S. § 105-349(g) and file it with the Town Clerk.
(G) General duties of the Tax Collector. The Tax Collector shall perform those duties set forth in G.S. § 105-350.
(1988 Code, § 31.21) (Am. Ord. passed 4-6-2004)