The Town Clerk shall, by public advertisement, give notice of the time set and required for listing the polls and taxable property within the town, and any person failing to list him or herself, if subject to poll tax, and taxable property as he or she may possess within the time fixed in the advertisement, shall be subject to the penalty prescribed by the laws of North Carolina for failure to list poll and property tax; and the Town Clerk shall each year, as early as practicable after the listing, make out the lists of personal property and real estate, according to the valuation fixed on the property by the Township Assessor and revised by the County Tax Supervisor, the County Board of Equalization and Review and the State Board of Assessment, and record them in the permanent town tax list book, and prepare the tax lists for collection by the Tax Collector, so as to have tax lists in the hands of the Tax Collector not later than the first of October of each year, if practicable.
(Prior Code, § 2-4) Penalty, see § 10.99