§ 2-151. Taxing procedure generally.

(a)

In January of each year the tax collector shall list all properties, both real and personal, of all property owners within the corporate limits of the town for taxation.

(b)

Tax notices shall be compiled from the tax listings, and notices showing the amount of tax due shall be mailed as soon as practical each year.

(c)

All tax collections shall be reported to the board of commissioners monthly on the financial statement.

(Code 1985, § 31.05; Code 1999, § 2-151)

State law reference

Tax collectors, G.S. 105-349, 105-350.