NC H71

Modifies G.S. 153A-26 to clarify that oaths of office taken by county commissioners must be filed with the "clerk to the board of commissioners" rather than simply "the clerk"

Maintains existing requirement that each county officer take the constitutional oath of office before entering duties, administered by a person authorized to administer oaths

Preserves the practice of having newly elected county officers assemble on the first Monday in December following general elections to take and subscribe their oaths collectively

Allows officers not present at the December assembly to take their oath at a later time

Effective date: October 1, 2015