Pursuant to authority contained in G.S. §§ 160A-206, 160A-209 and 105-301 et seq., all persons owning any property, whether real, personal or mixed, subject to ad valorem taxation by the town, shall list such property with the County Tax Office between the first business day of the month of January and, unless extended by the county as set forth in G.S. § 105-307, the last business day of the month of January.
(1991 Code, § 37.01) (Ord. passed 10-2-1956)