§ 110.02 CONSTRUCTION OF CHAPTER.

This entire chapter is based upon and shall be construed in accordance with the State Revenue Act, being G.S. §§ 105-1 et seq., and other state laws. In case of doubt as to the proper construction of any part of this chapter, the state law, if any, as to the particular matter in question, shall govern; otherwise, this chapter shall govern.

(Code 2019, § 10-2) (Code 1961, § 9-1)

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