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GS 105 -373
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<br />The settlement, together with the action of the governing body with respect
<br />thereto, shall be entered in full upon the minutes of the governing body.
<br />(4) Disposition of Tax Receipts after Settlement. - Uncollected taxes allowed as credits
<br />in the settlement prescribed in subdivision (a)(3), above, whether represented by tax
<br />liens held by the taxing unit or included in the list of insolvents, shall, for purposes of
<br />collection, be recharged to the tax collector or charged to some other person
<br />designated by the governing body of the taxing unit under statutory authority. The
<br />person charged with uncollected taxes shall:
<br />a. Give bond satisfactory to the governing body;
<br />b. Receive the tax receipts and tax records representing the uncollected taxes;
<br />C. Have and exercise all powers and duties conferred or imposed by law upon tax
<br />collectors; and
<br />d. Receive compensation as determined by the governing body.
<br />(b) Settlements for Delinquent Taxes. - Annually, at the time prescribed for the settlement
<br />provided in subdivision (a)(3), above, all persons having in their hands for collection any taxes for years
<br />prior to the year involved in the settlement shall settle with the governing body of the taxing unit for
<br />collections made on each such year's taxes. The settlement for the taxes for prior years shall be made in
<br />whatever form is satisfactory to the chief accounting officer and the governing body of the taxing unit,
<br />and it shall be entered in full upon the minutes of the governing body.
<br />(c) Settlement at End of Term. - Whenever any tax collector fails to succeed himself at the end
<br />of his tern of office, he shall, on the last business day of his term, make full and complete settlement for
<br />all taxes (current or delinquent) in his hands and deliver the tax records, tax receipts, tax sale certificates,
<br />and accounts to his successor in office. The settlement shall be made in whatever form is satisfactory to
<br />the chief accounting officer and the governing body of the taxing unit, and it shall be entered in full
<br />upon the minutes of the governing body.
<br />(d) Settlement upon Vacancy during Term. - When a tax collector voluntarily resigns, he shall,
<br />upon his last day in office, make full settlement (in the manner provided in subsection (c), above) for all
<br />taxes in his hands for collection. In default of such a settlement, or in case of a vacancy occurring during
<br />a tern for any reason, it shall be the duty of the chief accounting officer or, in the discretion of the
<br />governing body, of some other qualified person appointed by it immediately to prepare and submit to the
<br />governin body a report in the nature of a settlement made on behalf of the former tax collector. The
<br />report, together with the governing body's action with respect thereto, shall be entered in full upon the
<br />minutes of the governing body. Whenever a settlement must be made in behalf of a former tax collector,
<br />as provided in this subsection (d), the governing body may deliver the tax receipts, tax records, and tax
<br />sale certificates to a successor collector immediately upon the occurrence of the vacancy, or it may make
<br />whatever temporary arrangements for the collection of taxes as may be expedient, but in no event shall
<br />any person be permitted to collect taxes until he has given bond satisfactory to the governing body.
<br />(e) Effect of Approval of Settlement. - Approval of any settlement by the governing body does
<br />not relieve the tax collector or his bondsmen of liability for any shortage actually existing at the time of
<br />the settlement and thereafter discovered; nor does it relieve the collector of any criminal liability.
<br />(f) Penalties. - In addition to any other civil or criminal penalties provided by law, any member
<br />of a governing body of a taxing unit, tax collector, or chief accounting officer who fails to perform any
<br />duty imposed upon him by this section shall be guilty of a Class I misdemeanor.
<br />(g) Relief from Collecting Insolvents. - The governing body of any taxing unit may, in its
<br />discretion, relieve the tax collector of the charge of taxes owed by persons on the insolvent list that are
<br />five or more years past due when it appears to the governing body that such taxes are uncollectible.
<br />(h) Relief from Collecting Taxes on Classified Motor Vehicles. The board of county
<br />commissioners may, in its discretion, relieve the tax collector of the charge of taxes on classified motor
<br />vehicles listed pursuant to G.S. 105- 330.3(a)(1) that are one year or more past due when it appears to
<br />the board that the taxes are uncollectible. This relief, when granted, shall include municipal and special
<br />dist taxes charged to the collector. (1939, c. 310, s. 1719; 1945, c. 635; 1947, c. 484, ss. 3, 4; 1951, c.
<br />http: // 204.84. 200.30 /gascripts/ statutes /statutelookup.pl ?statute =105 -373 6/9/2011
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