§ 105-321. Disposition of tax records and receipts; order of collection.
§ 105‑321. Dispositionof tax records and receipts; order of collection.
(a) County tax recordsshall be filed in the office of the assessor unless the board of countycommissioners shall require them to be filed in some other public office of thecounty. City and town tax records shall be filed in some public office of themunicipality designated by the governing body of the city or town. In thediscretion of the governing body, a duplicate copy of the tax records may bedelivered to the tax collector at the time he is charged with the collection oftaxes.
(b) Before deliveringthe tax receipts to the tax collector in any year, the board of countycommissioners or municipal governing body shall adopt and enter in its minutesan order directing the tax collector to collect the taxes charged in the taxrecords and receipts. A copy of this order shall be delivered to the taxcollector at the time the tax receipts are delivered to him, but the failure todo so shall not affect the tax collector's rights and duties to employ themeans of collecting taxes provided by this Subchapter. The order of collectionshall have the force and effect of a judgment and execution against thetaxpayers' real and personal property and shall be drawn in substantially thefollowing form:
State of North Carolina
County (or City or Town) of ______________________________________________________
To the Tax Collector of theCounty (or City or Town) of _________________________________
___________________________:
You are hereby authorized,empowered, and commanded to collect the taxes set forth in the tax recordsfiled in the office of ________________ and in the tax receipts herewithdelivered to you, in the amounts and from the taxpayers likewise therein setforth. Such taxes are hereby declared to be a first lien upon all real propertyof the respective taxpayers in the County (or City or Town) of ________________, and this order shall be a full and sufficient authority to direct, require,and enable you to levy on and sell any real or personal property of suchtaxpayers, for and on account thereof, in accordance with law.
Witness my hand and officialseal, this ____ day of _______________, ________
_______________________________(Seal)
Chairman,Board of Commissioners of
__________County
(Mayor,City (or Town) of _______________)
Attest:
___________________________
Clerk of Board of Commissionersof ___________________ County
(Clerk of the City (or Town) of _______________________)
(c) The original taxreceipts, together with any duplicate copies that may have been prepared, shallbe delivered to the tax collector by the governing body on or before the firstday of September each year if the tax collector has made settlement as requiredby G.S. 105‑352. The tax collector shall give his receipt for the taxreceipts and duplicates delivered to him for collection.
(d) Repealed by SessionLaws 2006‑30, s. 5, effective June 29, 2006.
(e) The governing bodyof a taxing unit may contract with a bank or other financial institution forreceipt of payment of taxes payable at par and of delinquent taxes and interestfor the current tax year. A financial institution may not issue a receipt forany tax payments received by it, however. Discount for early payment of taxesshall be allowed by a financial institution that contracts with a taxing unitpursuant to this subsection to the same extent as allowed by the tax collector.A financial institution that contracts with a taxing unit for receipt ofpayment of taxes shall furnish a bond to the taxing unit conditioned uponfaithful performance of the contract in a form and amount satisfactory to thegoverning body of the taxing unit. A governing body of a taxing unit thatcontracts with a financial institution pursuant to this subsection shallpublish a timely notice of the institution at which taxpayers may pay theirtaxes in a newspaper having circulation within the taxing unit. No notice isrequired, however, if the financial institution receives payments only throughthe mail.
(f) Minimal Taxes. Notwithstanding the provisions of G.S. 105‑380, the governing body of ataxing unit that collects its own taxes may, by resolution, direct its assessorand tax collector not to collect minimal taxes charged on the tax records andreceipts. Minimal taxes are the combined taxes and fees of the taxing unit andany other units for which it collects taxes, due on a tax receipt preparedpursuant to G.S. 105‑320 or on a tax notice prepared pursuant to G.S. 105‑330.5,in a total original principal amount that does not exceed an amount, up to fivedollars ($5.00), set by the governing body. The amount set by the governingbody should be the estimated cost to the taxing unit of billing the taxpayerfor the amounts due on a tax receipt or tax notice. Upon adoption of aresolution pursuant to this subsection, the tax collector shall not bill the taxpayerfor, or otherwise collect, minimal taxes but shall keep a record of all minimaltaxes by receipt number and amount and shall make a report of the amount ofthese taxes to the governing body at the time of the settlement. These minimaltaxes shall not be a lien on the taxpayer's real property and shall not becollectible under Article 26 of this Subchapter. A resolution adopted pursuantto this subsection must be adopted on or before June 15 preceding the firsttaxable year to which it applies and remains in effect until amended orrepealed by resolution of the taxing unit. (1939, c. 310, s. 1103; 1971, c. 806, s. 1; 1973, c.476, s. 193; c. 615; 1987, c. 45, s. 1; 1989, c. 578, s. 1; 1991, c. 584, s. 1;1995, c. 24, s. 1; c. 329, ss. 1, 2; 1999‑456, s. 59; 2006‑30, s.5.)