§ 10-304. Administration; enforcement.

Latest version.

The city delegates to the Cabarrus County Tax Assessor and the Rowan County Tax Assessor the authority according to the situs of the classified motor vehicle resident within the city to issue all tax bills for the tax imposed herein and delegates to the respective tax collector, the authority to collect all tax imposed herein. The respective tax assessor, tax collector and county board of equalization shall have all powers authorized them under the Machinery Act applicable to the listing, assessing and collection of the tax imposed herein.

(Ord. of 2-22-93)

                    
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