The tax collector shall maintain for three years a record of each conference held in accordance with §§ 111.35 through 111.46. The record shall contain the applicant’s or licensee’s name, the date of the conference and a brief statement of the issues discussed and the result reached. After three years, the tax collector shall dispose of the record in accordance with G.S. § 121-5.
(Ord. O-2012-51, eff. 4-12-2012)