156-111. Sheriff to make monthly settlements; penalty.
The sheriff or tax collector shall be required to make settlements with the treasurer on the first day of each month of all collections of drainage assessments for the preceding month, and to pay over to the treasurer the money so collected, for which the treasurer shall execute an appropriate receipt, to the end that the treasurer may have funds in hand to meet the payments of the interest and principal due upon the outstanding bonds as they mature. If any sheriff or tax collector shall fail to comply with the law for the collection of drainage assessments, or in making payments thereof to the treasurer as provided by law, he shall be guilty of a Class 1 misdemeanor and he shall likewise be liable in a civil action for all damages which may accrue either to the board of drainage commissioners or to the holder of the bonds, to either or both of whom a right of action is given. (1911, c. 67, s. 12; 1917, c. 152, s. 9; C.S., s. 5367; 1963, c. 767, s. 4; 1993, c. 539, s. 1076; 1994, Ex. Sess., c. 24, s. 14(c).)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 8 - Assessments and Bond Issue.
§ 156-94 - Total cost for three years ascertained.
§ 156-95 - Assessment and payment; notice of bond issue.
§ 156-96 - Failure to pay deemed consent to bond issue.
§ 156-97.1 - Issuance of assessment anticipation notes.
§ 156-98 - Form of bonds and notes; excess assessment.
§ 156-99 - Application of funds; holder's remedy.
§ 156-100.1 - Sale of assessment anticipation notes.
§ 156-100.2 - Payment of assessments which become liens after original bond issue.
§ 156-101 - Refunding bonds issued.
§ 156-102 - Drainage bonds received as deposits.
§ 156-103 - Assessment rolls prepared.
§ 156-105 - Assessment lien; collection; sale of land.
§ 156-106 - Assessment not collectible out of other property of delinquent.
§ 156-107 - Sheriff in good faith selling property for assessment not liable for irregularity.
§ 156-108 - Receipt books prepared.
§ 156-109 - Receipt books where lands in two or more counties.
§ 156-110 - Authority to collect arrears.
§ 156-111 - Sheriff to make monthly settlements; penalty.
§ 156-112 - Duty of treasurer to make payment; penalty.
§ 156-113 - Fees for collection and disbursement.
§ 156-114 - Conveyance of land; change in assessment roll; procedure.
§ 156-115 - Warranty in deed runs to purchaser who pays assessment.
§ 156-116 - Modification of assessments.
§ 156-117 - Subdistricts formed.
§ 156-121 - Redress to dissatisfied landowners.
§ 156-122 - Increase to extinguish debt.