If the taxpayer requests a conference, the Tax Collector shall not proceed to collect the deficiency until hearing the taxpayer’s objections 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 § 110.45.  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. passed 7-10-1990)