§ 105-349. Appointment, term, qualifications, and bond of tax collectors and deputies. - North Carolina Statutes

Article26.

Collection andForeclosure of Taxes.

§ 105‑349.  Appointment,term, qualifications, and bond of tax collectors and deputies.

(a)        Appointment andTerm. – The governing body of each county and municipality shall appoint a taxcollector on or before July 1, 1971, to serve for a term to be determined bythe appointing body and until his successor has been appointed and qualified.Until the first such appointments are made, county and municipal taxes shall becollected by the tax collectors presently serving under prior provisions oflaw. The governing body may remove the tax collector from office during histerm for good cause after giving him notice in writing and an opportunity toappear and be heard at a public session of the governing body. No hearing shallbe required, however, if the tax collector is removed for failing to meet theprerequisites prescribed by G.S. 105‑352(b) for delivery of the taxreceipts. Unless otherwise provided by G.S. 105‑373, whenever any vacancyoccurs in this office, the governing body shall appoint a qualified person toserve as tax collector for the period of the unexpired term.

(b)        Qualifications. –The governing body shall appoint as tax collector a person of character andintegrity whose experience in business and collection work is satisfactory tothe governing body.

(c)        Bond. – No taxcollector shall be allowed to begin his duties until he shall have furnishedbond conditioned upon his honesty and faithful performance in such amount asthe governing body may prescribe. A tax collector shall not be permitted tocollect any taxes not covered by his bond, nor shall a tax collector bepermitted to continue collecting taxes after his bond has expired withoutrenewal.

(d)        Compensation. – Thecompensation and expense allowances of the tax collector shall be fixed by thegoverning body.

(e)        Alternative toSeparate Office of Tax Collector. – Pursuant to Article VI, Sec. 9, of theNorth Carolina Constitution, the office of tax collector is hereby declared tobe an office that may be held concurrently with any appointive or electiveoffice other than those hereinafter designated, and the governing body mayappoint as tax collector any appointive or elective officer who meets thepersonal and bonding requirements established by this section. A member of thegoverning body of a taxing unit may not be appointed tax collector, nor may theduties of the office be conferred upon him. A person appointed or elected asthe treasurer or chief accounting officer of a taxing unit may not be appointedtax collector, nor may the duties of the office of tax collector be conferredupon him except with the written permission of the secretary of the LocalGovernment Commission who, before giving his permission, shall satisfy himselfthat the unit's internal control procedures are sufficient to prevent improperhandling of public funds.

(f)         Deputy TaxCollectors. – The governing body of a county or municipality is authorized toappoint one or more deputy tax collectors and to establish their terms ofoffice, compensation, and bonding requirements. A deputy tax collector shallhave authority to perform, under the direction of the tax collector, any actthat the tax collector may perform unless the governing body appointing thedeputy specifically limits the scope of the deputy's authority.

(g)        Oath. – Every taxcollector and deputy tax collector, as the holder of an office, shall take theoath required by Article VI, § 7 of the North Carolina Constitution with thefollowing phrase added to it: "that I will not allow my actions as taxcollector to be influenced by personal or political friendships orobligations,". The oath must be filed with the clerk of the governing bodyof the taxing unit. (1939, c. 310, ss. 1701, 1702; 1957, c. 537; 1971, c.806, s. 1; 1991, c. 110, s. 6; 1991 (Reg. Sess., 1992), c. 1007, s. 23.)