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<br /> . .. . • § 105-
<br /> 1 §.105-373 . ,,-, : MACHINERY ACT _ *,-.:,---, 2.,.... § 105-373
<br /> °c•foltaleNct
<br /> . . . . r
<br /> -
<br /> ‘::'-ii.-:-...-• .. ...III . .
<br /> .......,......• .,..... . .zti . c. The principal amount of taxes constitutingliensun real prup- ' I
<br /> ... . .
<br /> V-;.,. .7...!..,..::-.t-•:-:,..---'.':.'Ifi erty, . (e) ..1.
<br /> d. The principal amount of taxes included in the insolvent list . govert
<br /> .. . determined in accordance with...subdivision (a)(2), above; . 1'; for an'
<br /> e. Discounts allowed by law; and * ..:_. ;;;,,,„ ,. ... :;.. . .., ,. .;.• „.
<br /> . .
<br /> f.'Commissions (if any) lawfully payable to the tax Collector as The ti. db is eys:f la
<br /> t d ci 01 F‘r:
<br /> - .• — 1
<br /> - compensation., .:-.,.::-.,, --- •• - ... .
<br /> e tax collector shall be liable-on his bond for both hon. ?
<br /> •','..:':::'''.." -,-,:-.-- ' • - ,:l .esty and faithful performance of duty; for any deficien.cies;* accour
<br /> •
<br /> . and, in addition,for all criminal penalties provided by law.
<br /> • • • or hot:
<br /> . • ,
<br /> • . . , -.* • • • - •The settlement, together with the action of the governing (g) r
<br /> ,..• . • -. •
<br /> :i•.. . -c. body with respect thereto, shall be en.tered infull Upon.the:: .
<br /> unit m
<br /> .,
<br /> -- -:-- . minutes of the governing body,:-,. :. - -- • .. - - :, . ' by per:
<br /> (4) Disposition of Tax Receipts after Settlemerit.:---L. Uncollected taxes - I appear
<br /> if:,-....:•: ....:-.1...:,.. . . .:::-.-- allowed as=credits in the settlement prescribed in subdivision(a)(3), •
<br /> -.•":e.:::•.••.-•.:-..,•:. s. 171c• ..: I. . above,•,whether represented by tax liens held by the taxing uni.t or c.176.
<br /> included in the list of-insolvents, shall,for purposes of collection,be c. 808.
<br /> :•,.!.. -.. .recharged to the tax collector or-charged to some other person desig-
<br /> -:: ,--_-.-noted by the governing body of the taxing unit under statutory au- Edito‘
<br /> thority: The person charged with uncollected taxes shall: . •
<br /> . '. nrcividel-
<br /> -2::::::-. 1,..-...::_±..:'.':,.. . •:. . - .
<br /> ' • a. Give bond satisfactory-to the governing body; . , . the val.:
<br /> b. Receive.the tax receipts and tax records representing the uncol- eh*1, -
<br /> y,- • • ' lected.taxes;.... ; .....-..:.- •,., ...-2. -• ..f.;-..-1 f., - - • this act
<br /> 4,44-';'•-;;'il '-:.... c. Have and exercise all powers and duties conferred or imposed by person.
<br /> law upon tax collectors; and • . . • - took a..
<br /> .-:... ::.;,,:.:r.-... :, - . -.7.• before
<br /> --. , d Receive compensation as determined by the governing body.
<br /> (b) Settlements for Delinquent Taxes.—Annually, at the time prescribed amende,
<br /> - .1. for@clost.
<br /> for the settlement provided in subdivision(a)(3), above,all persons having in .
<br /> -I. lie tha:
<br /> ....:7-i:''''....'••,..,,.•: -'' •• ''.::; their hands for collection any taxes for years prior to the year involved in the 1
<br /> , na lien
<br /> settlement shall settle with the governing body of the taxing unit for collec- i ffec
<br /> .. . . .
<br /> . . .... . . . .,.
<br /> tions made on each such year's taxes_ The settlement for the taxes for prior •I .amends
<br /> years shall be made in whatever form is satisfactory to the chief accounting i•
<br /> officer and the governing body of the taxing unit, and it shall be entered in
<br /> :... l'...:•. - . . • ..-;-. full upon the minutes of the governing body.. . . I
<br /> • .. I
<br /> (c) Settlement at,End of Term. —Whenever any tax collector fails to suc- . Legis
<br /> ceed himself at the end of his term of office,he shall,on the last business day . Wenn.
<br /> .
<br /> of his term,make full and complete settlement for all taxes(current or delin- the tax
<br /> quent) in his hands and deliver the tax records,tax receipts, tax sale certifi- make s4
<br /> 1 . --:--,S.,:-.:.. ' - . '•.','. /-•
<br /> cotes,and accounts to his successor in office.The settlement shall be made in 4, tharitie.i
<br /> . . . • -
<br /> . . .. .
<br /> . . .
<br /> • • whatever form is satisfactory to the chief accounting officer and the governing coet-ce
<br /> body of the taxing unit,and it shall be entered in full upon the minutes of the .: taxes i.i
<br /> governing body - . • -. - • .•- . - .. . - - . - , levy anc
<br /> (d) Settlement'upon Vacancy during Ten.--When a tax collector volun-
<br /> tarily resigns,he shall,upon his last day in office,make full settlement(in the
<br /> § 10,,
<br /> manner provided in subsection(c),above)for all taxes in'his hands for collec-
<br /> . . . , . .
<br /> . tion.In default of such'a settlement,or in case of a vacancy occurring during a
<br /> -. .. - term for any reason,it shall be the duty of the chief accounting-officer or, in (a) C
<br /> the discretion of the governing body,of some other qualified person appointed 1-•• sectior.
<br /> by it immediately to prepare and submit to the governing body.a report in -
<br /> the *... Justice
<br /> .
<br /> nature of a settlement made,on behalf of the former tax collector.The report, t action
<br /> .-
<br /> •
<br /> . . . . together with the governing-bbdy's action with respect thereto, shall be en- 1•
<br /> tered in full upon the minutes of the governing body.Whenever a settlement I. en cr.
<br /> must be made in behalf of a former tax collector,as provided in this subsection ,
<br /> (d),..the governing body may deliver the tax receipts,tax records,and tax sale certific
<br /> ..._:._ ,. .. - certificates to a successor collector immediately upon the occurrence of the
<br /> • vacancy,or it may make whatever temporary arrangements for the collection
<br /> • . I undeer n
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