Laserfiche WebLink
GS 105 -373 <br />Pagel of 3 <br />036 <br />§ 105 -373. Settlements. <br />(a) Annual Settlement of Tax Collector. — <br />(1) Preliminary Report. — After July 1 and before he is charged with taxes for the current <br />fiscal year, the tax collector shall make a sworn report to the governing body of the <br />taxing unit showing: <br />a. A list of the persons owning real property whose taxes for the preceding fiscal <br />year remain unpaid and the principal amount owed by cacti person; and <br />b. A list of the persons not owning real property whose personal property taxes <br />for the preceding fiscal year remain unpaid and the principal amount owed by <br />each person. (To this list the tax collector shall append his statement under <br />oath that he has made diligent efforts to collect the taxes due from the persons <br />listed out of their personal property and by other means available to him for <br />collection, and lie shall report such other information concerning these <br />taxpayers as may be of interest to or required by the governing body, <br />including a report of his efforts to make collection outside the taxing unit <br />under the provisions of G.S. 105 -364.) The governing body of the taxing unit <br />may publish this list in any newspaper in the taxing unit. The cost of <br />publishing this list shall be paid by the taxing unit. <br />(2) Insolvents. — Upon receiving the report required by subdivision (a)(]), above the <br />governing body of the taxing unit shall enter upon its minutes the names of persons <br />owing taxes (but who listed no real property) whom it finds to be insolvent, and it <br />shall by resolution designate the list entered in its minutes as the insolvent list to be <br />credited to the tax collector in his settlement. <br />(3) Settlement for Current Taxes. — After July I and before lie is charged with taxes for <br />the current fiscal year, the tax collector shall make full settlement with the governing <br />body of the taxing unit for all taxes in his hands for collection for the preceding fiscal <br />year. <br />a. In the settlement the tax collector shall be charged with: <br />1. The total amount of all taxes in his hands for collection for the year, <br />including amounts originally charged to him and all amounts <br />subsequently charged on account of discoveries; <br />2. All penalties, interest, and costs collected by him in connection with <br />taxes for the current year; and <br />3. All other sums collected by him. <br />b. The tax collector shall be credited with: <br />1. All sums representing taxes for the year deposited by him to the credit <br />of the taxing unit or receipted for by a proper official of the unit; <br />2. Releases duly allowed by the governing body; <br />3. The principal amount of taxes constituting liens on real property; <br />4. The principal amount of taxes included in the insolvent list determined <br />in accordance with subdivision (a)(2), above; <br />5. Discounts allowed by law; <br />6. Commissions (if any) lawfully payable to the tax collector as <br />compensation; and <br />7. The principal amount of taxes for any assessment appealed to the <br />Property Tax Commission when the appeal has not been finally <br />adjudicated. <br />The tax collector shall be liable on his bond for both honesty and faithful <br />performance of duty; for any deficiencies; and, in addition, for all criminal penalties <br />provided bylaw. <br />http:/ /204.84. 200. 30 /gaseripts/ statutes /statutelookup.pl ?statute =105 -373 6/9/2011 <br />