Mailing Address: PO Box 1578 Gastonia, NC 28053 -1578
Location: 128 W. Main Ave., Gastonia
Telephone: Collections 704-866-3158; Assessors 704-866-3145; Fax 704-862-6262
The Property Tax is governed by Chapter 105 of the North Carolina General Statutes. This body of law is referred to as the Machinery Act. The Act provides for two separate functions in the property tax system. The first involving the listing and assessing of property and the other involving tax collections. The statutes provide for two officials to carry out the duties. Property listing and assessing is the responsibility of the County Assessor and tax collection is the responsibility of the Tax Collector.
Recently, commissioners across North Carolina, who have the duty to appoint these officials, have chosen to combine the responsibilities of the two separate functions under leadership of one official. This official, often referred to as Tax Administrator or Director of Revenue, is in reality a dual office holder as provided for by the statutes.
In Gaston County, the individual charged with the responsibility of assessment and collections is called the Director of Revenue. The Board of Commissioners appoints the Director for a four-year term of office. During his or her term, the Director of Revenue supervises all aspects of the property tax within the given budget and staffing constraints.