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Who is Wilmington’s tax collector, and what are the qualifications?

Cecil Hester
StarNews

Q. Who currently holds the position of municipal tax collector for the city of Wilmington? What are the eligibility requirements/qualifications? Is the position statutory under the General Statutes of North Carolina?

A. Currently, Debra Mack is municipal tax collector and finance director for the Wilmington, according to Dylan Lee of the city’s Communications Office.

Under the Machinery Act of 105-349, the position demands a person of character and integrity whose experience in business and collection work is satisfactory to the governing body.

The position is statutory under the state’s General Statutes.

Yes. GS 105-349 (Machinery Act of NC) and also within the following City of Wilmington Code of Ordinances:

Sec. 2-22. – Supervisor of collections.

Sec. 9.4. – City Tax collector

Sec. 9.6. – Oath of office required

Here’s the text:

Sec. 2-22. – Supervisor of collections.

Pursuant to the authority granted under G.S. Section 105-349, the supervisor of collections is appointed as tax collector for the city. The supervisor of collections shall have the power and duty of collecting, receiving and properly accounting for all taxes, special assessments, public nuisance liens, demolition liens, privilege license taxes, fees, penalties, interest and other revenues payable to the city except for those assessments, ad valorem taxes, penalties and interest collected by the county tax collector under the contract between the city and county for the collection of ad valorem taxes. Before beginning his duties, the tax collector for the city shall furnish a bond as required under G.S. Section 105-349(c). The tax collector herein appointed shall not collect any taxes not covered by this bond, nor shall he continue collecting taxes after his bond is expired without renewal.

(Ord. of 3-26-85, § 1)

Sec. 9.4. – City Tax collector.

The city council shall appoint a tax collector for the city who shall have all of the powers and duties granted by the general laws of North Carolina to municipal tax collectors, and shall have the power and duty of collecting all taxes, special assessments, public nuisance liens, demolition liens, privilege license taxes, fees, penalties and interest payable to the city except for those assessments, taxes, penalties and interest collected by the New Hanover County tax collector pursuant to a contract between the city and county for the collection of assessments and taxes.

(Sess. Laws 1985, Ch. 237, § 1)

Sec. 9.6. – Oath of office required. (This can be done by the city clerk)

Before entering upon the discharge of their duties, the holders of the following offices and positions shall be required to take the oath prescribed for public officers before some person authorized to administer oaths: The city manager, acting city manager, city clerk, tax collector, any assistant city clerk or assistant tax collector, chief of police and each member of the police force, the building inspector and all employees empowered to enforce the building code, and the electrical inspector and all employees empowered to enforce the electrical code.

RELATED LINKS:

Department of State Treasurer, Policy Manual for Local Governments, Section 50: Property Tax Assessment, Billing and Collection

Who are the top property-taxed businesses or individuals within the city of Wilmington limits?

How many taxpayers are there in the City of Wilmington and how many in New Hanover County?

Did Wilmington at one time have a closet tax?

 

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