The board of commissioners may appoint a tax collector to collect all taxes, licenses, fees and other monies belonging to the town, subject to the provisions of this charter and the ordinances of the town, and he shall diligently comply with and enforce all the general laws of North Carolina relating to the collection, sale and foreclosure of taxes by municipalities.
Statutory reference:
Tax collector, see G.S. §§ 105-349 and 105-350