1965/66/67 session laws – Ch.231 Sec.2
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CHAPTER 231 AN ACT TO RELIEVE THE SHERIFF OF CURRITUCK COUNTY OF THE DUTY OF COLLECTING TAXES, AND TO AUTHORIZE THE BOARD OF COUNTY COMMISSIONERS TO APPOINT A TAX COLLECTOR. The General Assembly of North Carolina do enact:
The Board of County Commissioners of Currituck County shall appoint some qualified person as County Tax Collector. The tax collector shall perform those duties imposed by law, and shall collect current taxes, or both current and delinquent taxes as directed by the Board of County Commissioners.