§ 105-352. Delivery of tax receipts to tax collector; prerequisites; procedure upon default. - North Carolina Statutes

§105‑352.  Delivery of tax receipts to tax collector; prerequisites;procedure upon default.

(a)        Time of Delivery. –As provided in G.S. 105‑321, upon order of the governing body, the taxreceipts shall be delivered to the tax collector on or before the first day ofSeptember.

(b)        Settlement, Bond,and Prepayments. – Before the tax receipts for the current year are deliveredto the tax collector, he shall have:

(1)        Delivered to thechief accounting officer of the taxing unit the duplicate receipts issued forprepayments received by the tax collector.

(2)        Demonstrated to thesatisfaction of the chief accounting officer that all moneys received by thetax collector as prepayments have been deposited to the credit of the taxingunit.

(3)        Made his annualsettlement (as defined in G.S. 105‑373) for all taxes in his hands forcollection.

(4)        Provided bond orbonds as required by G.S. 105‑349(c) for taxes for the current year andall prior years in his hands for collection. (In no event shall the governingbody accept a bond of lesser amount than that prescribed by any local actapplying to the taxing unit.)

In the event prepayments havebeen received by a person other than the regular tax collector, that personshall, before the tax receipts are delivered to the tax collector, deliver theprepayment receipt duplicates to the chief accounting officer and demonstrateto the satisfaction of that officer that all moneys received by him asprepayments have been deposited to the credit of the taxing unit.  If the chiefaccounting officer has accepted prepayments, he shall not later than the day onwhich the tax receipts are delivered to the tax collector, make settlement withthe governing body in such manner and form as the governing body may prescribe.

(c)        Procedure uponDefault. – If, when the tax receipts for the current year have been computedand prepared, the regular tax collector shall not have met the requirements ofsubsection (b), above, the governing body shall immediately appoint a specialtax collector and, after he has given satisfactory bond for the full amount ofthe taxes as required by G.S. 105‑349(c), deliver to him the tax receiptsfor the current year and order him to make collections as provided in G.S. 105‑321.In the discretion of the governing body, the cost of the special taxcollector's bond and compensation may be deducted from the compensation of theregular tax collector.  If the regular tax collector shall thereafter meet therequirements of subsection (b), above, the special collector shall make fullsettlement (in the manner provided in G.S. 105‑373 for tax collectorsretiring from office), and the governing body, as provided in G.S. 105‑321,shall deliver the tax receipts for the current year to the regular taxcollector and order their collection.

(d)        Civil and CriminalPenalties. –

(1)        Any member of thegoverning body who shall vote to deliver the tax receipts to a tax collectorbefore the tax collector has met the requirements prescribed by this sectionshall be individually liable for the amount of taxes charged against the taxcollector for which he has not made satisfactory settlement; and any member ofthe governing body who so votes, or who willfully fails to perform any dutyimposed by this section, shall be guilty of a Class 1 misdemeanor.

(2)        Any tax collector orother official who fails to account for prepayments as prescribed by thissection shall be guilty of a Class 1 misdemeanor. (1939, c. 310, s. 1707; 1971,c. 806, s. 1; 1993, c. 539, s. 722; 1994, Ex. Sess., c. 24, s. 14(c).)