§ 156-109. Receipt books where lands in two or more counties.
§ 156‑109. Receiptbooks where lands in two or more counties.
Where any drainage district which has been established contains landslocated in a county or counties other than the county in which the district wasestablished, the clerk of the superior court of the county in which thedistrict was established shall have prepared annually during the month ofAugust a form of tax bills or receipts, with appropriate stubs attached,covering all the lands in the drainage district located in such other county orcounties, and in the form herein provided for the county in which the districthas been established, and have the same substantially bound in book form. Heshall also fill in the blanks of such tax receipts ready for the signature ofthe collector. On a page in such bound book after the tax bills or receiptsthere shall be appended an order directed to the sheriff or tax collector inthe county in which such lands are located, which shall be in substantially thefollowing form: State of North Carolina County of ______The Sheriff or TaxCollector of _________ County: This is to certify that the foregoing tax billsor blank receipts embrace the drainage assessments made on certain lands in thecounty of____________, which are located in and are a part of (here insert thename of the drainage district), which district was established in the county of___________ . These assessments are due on the first Monday of September,19____, and must be paid and collected within the time required by law. Youwill make monthly settlements of your collections with the treasurer of____________County, being the county in which the district was established, andin all other respects you will discharge your duties as sheriff or taxcollector as required by law. In witness whereof, I have hereunto set my handand official seal, this ______day of______, 19____
______________,
ClerkSuperior Court _____County.
Thereupon such drainage assessments in such county shall have the forceand effect of a judgment upon the lands so assessed, as in the case of Stateand county taxes, and shall in all other respects be as valid assessments asthose levied upon lands in the county in which the district was established.The auditor for drainage districts herein authorized shall also examine therecords and accounts of the sheriff of such county. In the establishment andadministration of the drainage districts the clerk of the superior court, thetreasurer, and the chairman of the board of drainage commissioners shall havejurisdiction over the lands and the collection of drainage assessments in thecounty or counties other than the county in which the district was establishedto the same extent as in the county where such district was established: Provided,that in those counties which do not have a county treasurer, then the auditorprovided for in this Subchapter shall perform the duties required by thissection for the county treasurer. (1917, c. 152, s. 11; C.S., s. 5365; 1963, c. 767, s. 4.)