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Each person who, under § 36.01, is required to list property for taxation, shall file with the County Tax Office a tax list setting forth all of the information required under the provisions of G.S. § 105-309, and such listing shall be performed in the manner prescribed by G.S. §§ 105-301 through 105-312.
(1991 Code, § 37.02) (Ord. passed 10-2-1956)