If the taxpayer requests a conference, the City Finance Officer shall not proceed to collect the deficiency until hearing the taxpayer’s objections and determining that the deficiency should become final. The City Finance Officer shall maintain a record of each conference held in accordance with § 30.048 for three years. 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 City Finance Officer shall dispose of the record in compliance with G.S. 121-5.
(Ord. -, passed 6-15-2004)