The successor in office of any tax collector may continue and complete any legally authorized process or proceeding begun by his predecessor for the collection of taxes.
N.C. Gen. Stat. § 105-351
Authority of successor collector
1939, c. 310, s. 1703; 1971, c. 806, s. 1.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.