§ 105-353. Place for collection of taxes. - North Carolina Statutes

§105‑353.  Place for collection of taxes.

Taxes shall be payable at theoffice of the tax collector or at a financial institution with which the taxingunit has contracted for receipt of payment of taxes. For the convenience oftaxpayers, the governing body may require the tax collector to be present tocollect taxes in person or by deputy at other designated places within thetaxing unit at times prescribed by the governing body. If the governing bodyexercises this authority, the tax collector shall give timely notice of theplaces and times at which he will be present for collection; this notice shallbe published in a newspaper having general circulation in the taxing unit andposted at three or more public places within the taxing unit. (1939,c. 310, s. 1712; 1971, c. 806, s. 1; 1989, c. 578, s. 2.)