If the taxpayer requests a conference, the Tax Collector shall not proceed to collect the deficiency until hearing the taxpayer's objection's and determining that the deficiency should become final. The Tax Collector shall maintain a record of each conference held for three years in accordance with Section 2-4039. The record shall contain the name of the taxpayer, the date of the conference, a brief statement of the issues discussed, and the results of the discussion. After three years, the Tax Collector shall dispose of the record in compliance with G.S. 121-5.
(Ord. of 6/25/02)