1949_session laws_647_3
509 CHAPTER 646 AN ACT TO CREATE THE OFFICE OF TAX SUPERVISOR OF STOKES COUNTY AND TO AUTHORIZE THE BOARD OF COUNTY COMMISSIONERS OF STOKES COUNTY, IN ITS DISCRETION, TO APPOINT A BANK OR TRUST COMPANY TO ACT AS FINANCIAL AGENT FOR THE COUNTY. The General Assembly of North Carolina do enact:
The Tax Supervisor of Stokes County shall have all of the powers and be charged with all of the duties pertaining to tax supervisors in Chapter 105 of the General Statutes of North Carolina, including but not by way of limitation, Subchapter II of Chapter 105 of the General Statutes, as amended or as the same may be hereafter amended. That in addition to his duties as tax supervisor, the Tax Supervisor of Stokes County shall ex-officio be the Tax Collector of Stokes County and as such tax collector, his duties shall include the collection of all taxes of whatever nature, penalties, interest and costs due the county, both current and delinquent, the collection of which is now imposed upon the sheriff, auditor or any other person collecting any of the taxes of the county in any manner whatsoever and shall also include the duty of reviewing, and correcting where necessary, the tax listings and the discovery and listing of unlisted property. The Tax Supervisor of Stokes County, as ex-officio tax collector of the county, shall be required to report all uncollected taxes to the Board of County Commissioners of Stokes County at their regular meetings on the first Monday of each month and in addition thereto to report and turn over to the county treasurer or the financial agent or depository designated by the board of commissioners under the authority of this Act all taxes collected at the time of each meeting on the first Monday of each month. If at any time the Tax Supervisor of Stokes County shall collect and have on hand a sum in excess of five thousand dollars ($5,000.00), it shall be the duty of the Tax Supervisor of Stokes County to immediately pay over the whole sum to the County Treasurer of Stokes County or to the duly designated financial agent or depository of Stokes County named by the board of commissioners under the authority of this Act. That all tax releases executed by the Tax Supervisor of Stokes County shall be approved by the Board of County Commissioners of Stokes County or by some agent or officer designated by the Board of County Commissioners of Stokes County for the purpose of approving such tax releases. That except as herein provided, the Tax Supervisor of Stokes County, as ex-officio tax collector of the county, shall exercise all the powers, duties and obligations given to sheriffs or tax collectors by virtue of Chapter 105 of the General Statutes, as amended or as the same may be hereafter amended, including but not by way of limitation, the powers, duties and obligations contained in Subchapter II of Chapter 105 of the General Statutes.