Time for paying taxes; manner of collection; receipts for payment; delegation of collection of taxes

# (A)

All taxes are due and payable between the thirtieth day of September and the fifteenth day of January after their assessment in each year. The county treasurer, acting under the direction and supervision of the department, shall collect the taxes in the manner prescribed by law and give receipts for them to the persons paying them. In the receipts and tax notices the real estate paid on must be briefly described including tax map number and an identifiable description. The value and a description of the personal property paid on must be stated, together with the time the taxes are paid, the amount paid, and the township in which the property is located.

# (B)

The treasurer, tax collector, or other official charged with the collection of ad valorem property taxes in a county may delegate the collection of the property taxes to a bank or a banking institution, if the institution assigns, hypothecates, or pledges to the county, as security for the collection, federal funds or federal, state, or municipal securities in an amount adequate to prevent any loss to the county from any cause. The institution must remit the taxes collected daily to the county official charged with the collections. The receipt given to the taxpayer, in addition to the information required in this section and by Section 12-37-2650, must contain the name and office of the treasurer or tax collector of the county and the name of the banking institution to which payment was made.

# (C)

The county official charged with the collection of taxes shall send a list of the institutions collecting the taxes to the Department of Motor Vehicles. Each institution shall certify to the Department of Motor Vehicles that the taxes have been paid, and the Department of Motor Vehicles may accept certification instead of the tax receipt given to the taxpayer if that certification contains the information required in Section 12-37-2650.

Last amended: 1962 Code SECTION 65-1965; 1952 Code SECTION 65-1965; 1942 Code SECTION 2774; 1932 Code SECTION 2795; Civ. C. '22 SECTION 496; Civ. C. '12 SECTION 445; Civ. C. '02 SECTION 398; G. S. 266; R. S. 324; 1881 (17) 1023; 1909 (26) 74; 1929 (36) 141; 1983 Act No. 23 SECTION 2; 1985 Act No. 166, SECTION 2; 1993 Act No. 181, SECTION 225; 1996 Act No. 459, SECTION 18; 2006 Act No. 386, SECTION 55.T, eff June 14, 2006; 2015 Act No. 87 (S.379), SECTION 34, eff June 11, 2015. Effect of Amendment 2015 Act No.

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