§ 105-364. Collection of taxes outside the taxing unit.
§105‑364. Collection of taxes outside the taxing unit.
(a) Duty of GoverningBody. It shall be the duty of the governing body of each taxing unit torequire reports from the tax collector at such times as it may prescribe (butnot less frequently than in connection with the tax collector's annualsettlement) concerning the efforts he has made to locate taxpayers who haveremoved from the taxing unit, the efforts he has made to locate personalproperty in other taxing units belonging to delinquent taxpayers, and theefforts he has made under the provisions of this section to collect taxes.
(b) Duty to CertifyUnpaid Taxes. If a taxpayer has no personal property or real property subjectto the tax lien in the taxing unit but does have personal property in someother taxing unit in this State, or if a taxpayer has removed from the taxingunit, leaving no personal property or real property subject to the tax lienthere, and is known to be in some other taxing unit in this State, the taxcollector shall forward the tax receipt (with a certificate stating that thetaxes are unpaid) for collection to the tax collector of the taxing unit inwhich the taxpayer is known to have personal property or in which he is knownto be. The tax collector may not, however, certify an unpaid tax receipt toanother taxing unit if 10 years have elapsed since the date the unpaid taxesbecame due.
(c) Effect ofCertificate; Duty of Receiving Tax Collector. In the hands of the taxcollector receiving them, the copy of the tax receipt and the certificate ofnonpayment shall have the force and effect of an unpaid tax receipt of his owntaxing unit, and it shall be the receiving tax collector's duty to proceedimmediately to collect the taxes by any means by which he could lawfully collecttaxes of his own taxing unit. Within 30 days after receiving such a tax receiptand certificate, the collector receiving them shall report to the tax collectorthat sent them that he has collected the tax, that he has begun proceedings tocollect the tax, or that he is unable to collect it. If the tax collectorreports that he has begun proceedings to collect the tax, he shall, not laterthan 90 days after so reporting, make a final report to the tax collector whocertified the tax receipt stating that he has collected the tax or that he isunable to collect it.
(1) In acting on a taxreceipt and certificate under the provisions of this section, the tax collectorreceiving them shall, in addition to collecting the amount of taxes certifiedas due, also impose a fee equal to ten percent (10%) of the amount of taxescertified as unpaid, to be paid into the general fund of his taxing unit.
(2) Within five daysafter making a collection under the provisions of this section, the taxcollector receiving the tax receipt and certificate shall remit the fundscollected, less the fee provided for in subdivision (c)(1), above, to the taxcollector of the taxing unit that levied the tax.
(3) If the tax collectorreceiving the tax receipt and certificate reports that he is unable to collectthe tax, he shall make his report under oath and shall state therein that hehas used due diligence and is unable to collect the tax by levy, attachment andgarnishment, or any other legal means.
(d) Liability on Bond. A tax collector who receives a tax receipt and certificate from the taxcollector of another taxing unit under the provisions of subsection (b), above,shall be liable on his bond to the taxing unit that levied the tax for theamount of the taxes certified if:
(1) The tax collectorreceiving the certified tax receipt fails to make any report to the certifyingtax collector within 30 days after receiving the certified tax receipt.
(2) The tax collectorreceiving the certified tax receipt fails to swear to any report stating thathe is unable to collect the certified tax.
(3) Having reported thathe has begun proceedings to collect a certified tax, the tax collectorreceiving the certified tax receipt fails to make a final report within 90days after reporting that he has begun proceedings for collection. (1939,c. 310, s. 1714; 1955, c. 909; 1963, c. 132; 1971, c. 806, s. 1; 1973, c. 231.)