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052
<br /> § 105-3M' 373 MACHINERY ACT § 105-374
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<br /> during a term for any reason,it shall be the duty of the chief accounting officer
<br /> or, in the discretion of the governing body, of some other qualified person
<br /> appointed by it immediately to prepare and submit to the governing body a
<br /> report in the nature of a settlement made on behalf of the former tax collector. •
<br /> The report, together with the governing body's action with respect thereto,
<br /> shall be entered in full upon the minutes of the governing body. Whenever a
<br /> settlement must be made in behalf of a former tax collector,as provided in this
<br /> s thsection (d), the governing body may deliver the tax receipts,tax records,
<br /> • and tax sale certificates to a successor collector immediately upon the
<br /> occurrence of the vacancy,or it may make whatever temporary arrangements
<br /> for the collection of taxes as may be expedient,but in no event shall any person
<br /> be permitted to collect taxes until he has given bond satisfactory to the
<br /> - governing body.
<br /> (e).Effect of Approval of Settlement.--Approval of any settlement by the
<br /> governing body does not relieve the tax collector or his bondsmen of liability
<br /> for any shortage actually existing at the time of the settlement and thereafter
<br /> discovered;nor does it relieve the collector of any criminal liability.
<br /> (f).Penalties.-In addition to any other civil or criminal penalties provided •
<br /> by law,any member of a governing body of a taxing unit,tax collector,or chief
<br /> accounting officer who fails to perform any duty imposed upon him by this
<br /> section shall be guilty of a misdemeanor punishable by fine or imprisonment,
<br /> • or both,in the discretion of the court.
<br /> (g) Relief:from Collecting Insolvents.-The governing body of any taxing
<br /> unit may,in its discretion,relieve the tax collector of the charge of taxes owed
<br /> by.persons on the insolvent list that are five or more years past due when it •
<br /> appears to the governing body that such taxes are uncollectible.(1939,c.310,
<br /> s.1719;1945,c.635;1947 c.484,ss.3,4;1951,c.300,s.1;c.1036,s.1;1953,
<br /> c.176,s.2;1955,c.908;1967,c.705,s.1;1971,c.806,s.1;1983,c.670,s.22; -
<br /> c. 808,ss. 5-7.) -
<br /> Editor's Note.-The first 1983 amendment, Section 105-370,referred to in this section,
<br /> effective July 1,1983,added the last two sen-• was repealed by Session Laws 1983, c. 808,
<br /> tences of subdivision(a)(1)b. effective July 18,1983.
<br /> The second 1983 amendment,effective July Legislative Power to Penalize.-The leg-
<br /> 18,1983,rewrote subdivision(1)of subsection islature has the power to impose penalties on
<br /> (a),rewrote clause c of subdivision(3)of subsec- the tax collector for his delay or failure to make
<br /> lion(a),-and substituted"held by"for"sold to" settlement with the proper county authorities
<br /> in the first sentence of subdivision(4)of subsec- within a stated time.State ex rel.Lovingood v.
<br /> Lion(a). . Gentry, 183 N.C. 825, 112 S.E. 427 (1922),
<br /> Session Laws 1983,ch. 808,s. 12,provides wherein the court said:"The power to coerce
<br /> that the act shall not affect the validity of any prompt collection and settlement of taxes is no
<br /> tax lien sale held before July 1,1983. less necessary than the power to levy and assess
<br /> Session Laws 1983,ch.808,s.13,provides: them, and both are essential to the mainte-
<br /> "Anything in this act to the contrary Hance of the government."
<br /> notwithstanding,any person,-firm,or corpora- An extension of time,within which a sheriff
<br /> lion who purchased or took assignment of a tax may settle State taxes,does not exonerate the
<br /> lien sale certificate before July 1, 1983,pur- sureties upon his bond.Worth v.Cox,89 N.C. -
<br /> suant to statutes amended or repealed by this 44(1883)(decided under former statute).
<br /> act may initiate a foreclosure action under G.S.
<br /> 105374 no earlier than six months after the
<br /> date of the original lien sale." .
<br /> § 105-374. Foreclosure of tax lien by action in nature of action to
<br /> foreclose a mortgage. -(a) General Nature of Action. -The foreclosure
<br /> action authorized by this section shall be instituted in the appropriate division
<br /> of the General Court of Justice in the county in which the real property is
<br /> situated and shall be an action in the nature of an action to foreclose a wort-
<br /> gage
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