State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-350

§105‑350.  General duties of tax collectors.

It shall be the duty of eachtax collector:

(1)        To employ all lawfulmeans to collect all property, dog, license, privilege, and franchise taxeswith which he is charged by the governing body.

(2)        To give such bond asmay be required of him by the governing body under the provisions of G.S. 105‑349.

(3)        To perform suchduties in connection with the preparation of the tax records and tax receiptsas the governing body may direct under the provisions of G.S. 105‑319 and105‑320.

(4)        To keep adequaterecords of all collections he makes.

(5)        To account for allmoneys coming into his hands in such form and detail as may be required by thechief accounting officer of the taxing unit.

(6)        To make settlementat the times required by G.S. 105‑373 and at any other time the governingbody may require him to do so.

(7)        To submit to thegoverning body at each of its regular meetings a report of the amount he hascollected on each year's taxes with which he is charged, the amount remaininguncollected, and the steps he is taking to encourage or enforce payment ofuncollected taxes.

(8)        To send bills ornotices of taxes due to taxpayers if instructed to do so by the governing body.

(9)        To visit delinquenttaxpayers to encourage payment of taxes  if instructed to do so by thegoverning body. (1939, c. 310,  s. 1703; 1971, c. 806, s. 1.)

State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-350

§105‑350.  General duties of tax collectors.

It shall be the duty of eachtax collector:

(1)        To employ all lawfulmeans to collect all property, dog, license, privilege, and franchise taxeswith which he is charged by the governing body.

(2)        To give such bond asmay be required of him by the governing body under the provisions of G.S. 105‑349.

(3)        To perform suchduties in connection with the preparation of the tax records and tax receiptsas the governing body may direct under the provisions of G.S. 105‑319 and105‑320.

(4)        To keep adequaterecords of all collections he makes.

(5)        To account for allmoneys coming into his hands in such form and detail as may be required by thechief accounting officer of the taxing unit.

(6)        To make settlementat the times required by G.S. 105‑373 and at any other time the governingbody may require him to do so.

(7)        To submit to thegoverning body at each of its regular meetings a report of the amount he hascollected on each year's taxes with which he is charged, the amount remaininguncollected, and the steps he is taking to encourage or enforce payment ofuncollected taxes.

(8)        To send bills ornotices of taxes due to taxpayers if instructed to do so by the governing body.

(9)        To visit delinquenttaxpayers to encourage payment of taxes  if instructed to do so by thegoverning body. (1939, c. 310,  s. 1703; 1971, c. 806, s. 1.)


State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-350

§105‑350.  General duties of tax collectors.

It shall be the duty of eachtax collector:

(1)        To employ all lawfulmeans to collect all property, dog, license, privilege, and franchise taxeswith which he is charged by the governing body.

(2)        To give such bond asmay be required of him by the governing body under the provisions of G.S. 105‑349.

(3)        To perform suchduties in connection with the preparation of the tax records and tax receiptsas the governing body may direct under the provisions of G.S. 105‑319 and105‑320.

(4)        To keep adequaterecords of all collections he makes.

(5)        To account for allmoneys coming into his hands in such form and detail as may be required by thechief accounting officer of the taxing unit.

(6)        To make settlementat the times required by G.S. 105‑373 and at any other time the governingbody may require him to do so.

(7)        To submit to thegoverning body at each of its regular meetings a report of the amount he hascollected on each year's taxes with which he is charged, the amount remaininguncollected, and the steps he is taking to encourage or enforce payment ofuncollected taxes.

(8)        To send bills ornotices of taxes due to taxpayers if instructed to do so by the governing body.

(9)        To visit delinquenttaxpayers to encourage payment of taxes  if instructed to do so by thegoverning body. (1939, c. 310,  s. 1703; 1971, c. 806, s. 1.)