Taxes are payable in the following kinds of funds and no other: silver coin, United States currency, United States postal money orders, and checks subject to collection. A third-party administrator may be used for the collection of taxes through electronic media if there is no cost borne by the county. Other media of payment may be accepted as payment for taxes upon approval of the governing body, and if costs are incurred by the county in the acceptance of a payment media, approval of the county governing body must be obtained. Electronic or other media of payment are subject to collection, and in the absence of an agreement among the taxing entities to share the costs of collection of property taxes, costs must be apportioned among the taxing entities on a pro rata basis. The county governing body may impose a uniform surcharge as a condition of acceptance of a particular medium of payment, not to exceed the cost of accepting charge cards, debit cards, or electronic forms of payment including discount or merchant fees.
HISTORY: 1962 Code Section 65-1980; 1952 Code Section 65-1980; 1942 Code Sections 2774, 2808; 1932 Code Sections 2795, 2846; Civ. C. '22 Sections 496, 512; Civ. C. '12 Sections 445, 461; Civ. C. '02 Sections 398, 413; G. S. 266, 268; R. S. 324, 340; 1881 (17) 988, 1023; 1909 (26) 74; 1929 (36) 141; 1937 (40) 138; 1958 (50) 1917; 2001 Act No. 24, Section 1, eff May 29, 2001; 2015 Act No. 87 (S.379), Section 35, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 35, deleted the former last sentence, relating to certain forms of tax payments.