If the taxpayer requests a conference, the tax collector shall not proceed to collect the deficiency until hearing the taxpayer’s objections and determining that the deficiency should become final. The tax collector shall maintain a record of each conference held for three years in accordance with § 110.53. 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 tax collector shall dispose of the record in compliance with G.S. § 121-5.
(Ord. 2012-1, passed 4-2-2012)