(A) Appointment.
(1) The Council shall appoint a Tax Collector to serve for a term of two years and until his or her successor has been appointed and qualified.
(2) The Council may remove the Tax Collector under the circumstances and in accordance with state statutes, the procedure specified in G.S. § 105-349(a).
(3) The Tax Collector shall not begin his or her duties until he or she has furnished a bond in accordance with G.S. § 105-349(c), nor shall he or she continue collecting taxes after such bond has expired without renewal.
(B) Duties. In addition to other duties and responsibilities provided by law, the Tax Collector shall:
(1) Employ all lawful means to collect all property, dog license, privilege and franchise taxes with which he or she is charged by the Council;
(2) Perform such duties in connection with the preparation of the tax records and tax receipts as the Council may direct under the provisions of G.S. §§ 105-319;
(3) Keep adequate records of all collections he or she makes;
(4) Account for all monies coming into his or her hands, in such form and detail as may be required by the Finance Officer;
(5) Make settlement at the times required by G.S. § 105-373 and at any other time the Council may require him or her to do so;
(6) Send bills or notices of taxes due to taxpayers if instructed to do so by the Council; and
(7) Visit delinquent taxpayers to encourage payment of taxes if instructed to do so by the Council.
(C) Deputy Tax Collector. The Council may appoint one or more Deputy Tax Collectors. The term of office, removal procedures and bonding requirements of such Deputy Tax Collector shall be identical to those of the Tax Collector.
(D) Oath of office. The Tax Collector and any Deputy Tax Collector appointed shall take and subscribe the following oath and file it with the Town Clerk:
“I, , do solemnly swear (or affirm) that I will support and maintain the Constitution and laws of the United States, and the Constitution and laws of North Carolina not inconsistent therewith, and that I will faithfully discharge the duties of my office as (deputy) tax collector of the town of , and that I will not allow my actions as tax collector to be influenced by personal or political friendships or obligations, so help me God.
Signature “
(Prior Code, § 3-6)