1941_public local laws_312_3
CHAPTER 311 AN ACT TO AMEND THE PUBLIC-LOCAL LAWS OF ONE THOUSAND NINE HUNDRED AND TWENTY-NINE, CHAP- TER ONE HUNDRED AND ELEVEN, AS AMENDED, TO ALLOW THE COMMISSIONERS OF RUTHERFORD COUNTY TO APPOINT THE COUNTY TAX COLLECTOR; AND TO PROHIBIT THE PAYMENT OF COMMISSIONS FOR COL- LECTION OF TAXES TO ANY COLLECTOR OR ATTORNEY AND TO REQUIRE THAT COMPENSATION THEREFOR SHALL BE ON A SALARY OR FIXED BASIS. Whereas, the cost of collecting delinquent taxes in Rutherford County for the past several years has been very high; and Whereas, it appears that the tax collector should be elected in the future by the board of county commissioners; and Whereas, it appears that the majority of the people of Ruther- ford County are desirous of having a more businesslike method of collecting taxes so that their tax rate may be reduced: Now, therefore, The General Assembly of North Carolina do enact:
That from and after the first Monday in December, one thousand nine hundred and forty-two, it shall be the duty of the said appointed tax collector to collect all taxes, both current and delinquent, including fees, penalties and other revenues due the County of Rutherford. After the said tax collector has been appointed and qualified, he shall receive the tax books of the levy of the year one thousand nine hundred and forty-two, and all the prior tax books and records; and all powers and duties now or hereafter imposed by law relating to the collection of taxes are hereby imposed and conferred upon him.