§ 156-108. Receipt books prepared. - North Carolina Statutes

§ 156‑108.  Receiptbooks prepared.

The clerk of the superior court in each county where one or moredrainage districts have been established shall be required to have preparedannually during the month of August a form of receipt, with appropriate stubs attachedand properly bound, for the drainage assessments due on each tract of land asrecited in the assessment rolls. This bound book of tax receipts or bills shallbe indorsed "Drainage assessments of the (here give the name of thedistrict) for  the county of____, delivered to the sheriff or tax collector asof the first Monday in September, 19____, for collection as required bylaw," and the same indorsement shall be printed at the top of each taxbill or blank receipt. Each tax bill or blank receipt shall contain a blankspace for the name of the owner of the property, the amount of the annualdrainage tax, the amount of maintenance tax, if any, and a receipt at thebottom of the same, followed by a blank line for the signature of the taxcollector. This bound book of tax bills or receipts, with the blanks dulyfilled in, shall be delivered to the sheriff or tax collector on the firstMonday of September of each year. The necessary cost of printing and bindingsuch book of tax bills or receipts and the filling in of the same shall be aproper charge against such drainage district and shall be paid by the board ofdrainage commissioners. (1917, c. 152, s. 9; 1919, c. 208, s. 2; C.S., s. 5364.)