NORTH CAROLINA GENERAL ASSEMBLY

1963 SESSION

CHAPTER 615

HOUSE BILL 830

AN ACT AUTHORIZING THE COUNTY COMMISSIONERS OF VANCE COUNTY TO APPOINT A TAX SUPERVISOR AND TAX COLLECTOR AND TO COMBINE THE DUTIES OF SUCH OFFICERS.

The General Assembly of North Carolina do enact:

Section 1. The Board of County Commissioners of Vance County shall appoint a county tax supervisor, at its regular meeting on the first Monday in December of each year, to serve for one (1) year. The board of commissioners may remove the tax supervisor at any time for any reason deemed satisfactory to the board of commissioners. All provisions of Article 14, Chapter 105 of the General Statutes, not inconsistent with this Act shall apply to the Tax Supervisor of Vance County.

Sec. 2. At its regular meeting on the first Monday in December of each year the board of commissioners shall appoint a county tax collector to serve for one (1) year. The board of commissioners may remove the tax collector at any time for any reason deemed satisfactory to the board. All provisions of Chapter 82, Public-Local and Private Laws of 1935, not inconsistent with this Act, shall remain in full force and effect.

Sec. 3. The board of commissioners are hereby authorized, in lieu of appointing both a tax supervisor and a tax collector, to impose the duties and responsibilities of both positions upon one person appointed either as tax supervisor or tax collector.

Sec. 4. The term of office for the tax supervisor and tax collector shall begin immediately upon appointment. Any vacancy shall be filled by the board of county commissioners.

Sec. 5. The compensation of tax supervisor and tax collector shall be fixed by the board of commissioners and in the event the duties of both positions are imposed on one person, the board of commissioners may fix the compensation as it deems advisable. The tax supervisor and tax collector may be allowed such expenses as the board of commissioners, may approve.

Sec. 6. All laws and clauses of laws inconsistent with this Act are hereby repealed to the extent of such conflict.

Sec. 7. This Act shall be in full force and effect on and after December l, 1963,

In the General Assembly read three times and ratified, this the 29th day of May, 1963.