North Carolina consists of 100 counties, ranging in size from 3,500 parcels to 220,000 parcels. The counties are governed by the County Manager form of government. The county commissioners are elected from a district or at large, and the size of the county board can vary from three to eleven members. County Assessors and Tax Collectors are appointed by the county commissioners. In several counties, these positions are combined under the title County Tax Administrator.
The tax rate for each county is set by the county commissioners, based upon the taxable base for the county and the county's budgetary requirements.