{"data":{"id":"us-nc/n.c.-gen.-stat.-105-350","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-350","heading":"General duties of tax collectors.","body":"It shall be the duty of each tax collector:\n(1)\tTo employ all lawful means to collect all property, dog, license, privilege, and franchise taxes with which he is charged by the governing body.\n(2)\tTo give such bond as may be required of him by the governing body under the provisions of G.S. 105-349.\n(3)\tTo perform such duties in connection with the preparation of the tax records and tax receipts as the governing body may direct under the provisions of G.S. 105-319 and 105-320.\n(4)\tTo keep adequate records of all collections he makes.\n(5)\tTo account for all moneys coming into his hands in such form and detail as may be required by the chief accounting officer of the taxing unit.\n(6)\tTo make settlement at the times required by G.S. 105-373 and at any other time the governing body may require him to do so.\n(7)\tTo submit to the governing body at each of its regular meetings a report of the amount he has collected on each year's taxes with which he is charged, the amount remaining uncollected, and the steps he is taking to encourage or enforce payment of uncollected taxes.\n(8)\tTo send bills or notices of taxes due to taxpayers if instructed to do so by the governing body.\n(9)\tTo visit delinquent taxpayers to encourage payment of taxes if instructed to do so by the governing body. (1939, c. 310, s. 1703; 1971, c. 806, s. 1.)","path":["","SUBCHAPTER II. LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY.","Article 26. Collection and Foreclosure of Taxes."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-350.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"224bf6af44cf2404d2bcad55ac3caec1bea962ad8c5f2568e3c7bb26587586bc","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-349","next":"us-nc/n.c.-gen.-stat.-105-351"},"notice":"GroundRules: Original legal text. Not legal advice."}