§ 12-31. Procedures when conference held.  


Latest version.
  • If the person requests a conference, the tax collector shall not proceed to collect the deficiency until he hears the person's objections and determines that the deficiency should become final. The tax collector shall maintain for three years a record of each conference held pursuant to section 12-29. The record shall contain the name of the person, the date of the conference and a brief statement of the issues discussed and the results of the discussion. After three years, the tax collector shall dispose of the record pursuant to G.S. 121-5.

(Ord. No. 15-07-025 , Pt. I, 7-1-2015; Ord. No. 16-07-018 , Pt. I, 7-6-2016)