(A) The Tax Collector shall maintain for 3 years a record of each conference held pursuant to this chapter.
(B) The record shall contain the applicant's or licensee's name, the date of the conference and a brief statement of the issues discussed and the result reached.
(C) A copy of this record shall be served upon the applicant or licensee in the manner provided by § 111.14.
(D) After 3 years the Tax Collector shall dispose of the record pursuant to G.S. § 121-5.
(1981 Code, § 8-20)