Title
Receive a presentation on the appointment of the tax assessor and tax collector
Abstract
Introduction & Background: The tax assessor and tax collector positions (combined into one job title: Tax Administrator) will be vacant on July 24, 2026 upon the retirement of the current appointee, Jenny Williams. The Board of Commissioner is statutorily required to appoint a replacement to fulfill the unexpired term.
Discussion & Analysis: North Carolina General Statute §105-294 governs the requirements (certification) of the tax assessor and the appointing responsibility of the board of commissioners.
North Carolina General Statute § 105-349 governs the requirements (bonding) of the tax collector and the appointing responsibility of the board of commissioners.
Until such time as a tax assessor and collector are appointed and begin employment, an interim tax assessor and collector should be appointed.
How does this relate to the Comprehensive Plan: The appointment of a Tax Administrator supports the Comprehensive Plan's governance and organizational effectiveness objectives by ensuring continuity in the administration of property assessment and tax collection functions.
Budgetary Impact: Annual salary + benefits
Recommendation/Motion: Receive a presentation on the appointment of the tax assessor and tax collector and determine next steps.