North Carolina General Statutes § 105-353 Place for collection of taxes

Taxes shall be payable at the office of the tax collector or at a financial institution with which the taxing unit has contracted for receipt of payment of taxes. For the convenience of taxpayers, the governing body may require the tax collector to be present to collect taxes in person or by deputy at other designated places within the taxing unit at times prescribed by the governing body. If the governing body exercises this authority, the tax collector shall give timely notice of the places and times at which he will be present for collection; this notice shall be published in a newspaper having general circulation in the taxing unit and posted at three or more public places within the taxing unit. (1939, c. 310, s. 1712; 1971, c. 806, s. 1; 1989, c. 578, s. 2.)

Sections:  Previous  105-346  105-347  105-348  105-349  105-350  105-351  105-352  105-353  105-354  105-355  105-356  105-357  105-358  105-359  105-360  Next

Last modified: March 23, 2014