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4 <br /> of this order, along with the tax receipts, shall be delivered to the <br /> tax collector. Thereafter,the tax collector shall cause the <br /> preparation of the tax "Scroll"and shall deliver a copy thereof to <br /> each of the TOWNS. The Annual Settlement of the tax collector as <br /> detailed in Sections 105-352 and 105-373 of the North Carolina <br /> General Statutes shall be made to the governing body of the <br /> County. <br /> IV. Except as expressly provided herein The Orange County Board of <br /> Commissioners shall have the sole and absolute authority to make <br /> any and all elections, determinations and decisions for the County <br /> and the Towns that the governing bodies of the County and each <br /> Town are authorized to make pursuant to Articles 21, 26, 27 and <br /> 28 of Chapter 105 of the North Carolina General Statutes. <br /> V. When taxes are paid in full,tax receipts will be marked paid as a <br /> verification of the transaction.Partial payments may be made and <br /> partial payment receipts shall be issued and forwarded to the <br /> taxpayer by the tax collector. Any such partial payment shall be <br /> identified where appropriate as to a particular parcel or tract of <br /> land and credited as prescribed by law as to collection expense, <br /> interest,penalty and principal and to each governing body <br /> proportionally. Each town shall be credited by the tax collector <br /> with that portion of the payment received that bears the same <br /> relationship to the total amount received as the amount of taxes <br /> owed to the Town for the property bears to the total amount of <br /> taxes owed for the property. All tax payments received by the <br /> Towns shall be deposited in an account designated by the County. <br /> Processed information shall be forwarded to the County tax <br /> collector. <br /> VI. All tax collections that are made pursuant to the joint tax collection <br /> system shall be deposited daily in accounts specified by the County <br /> Finance Officer. At or before 1:00PM of the work day following <br />