If the taxpayer requests a conference, the town shall not proceed to collect the deficiency until it hears the taxpayer's objections and determines that the deficiency should become final. The town shall maintain a record of each conference held, pursuant to § 110.35, for three years. The record shall contain the name of the taxpayer, the date of the conference, and a brief statement of the issues discussed and the results of the discussion. After three years, the town shall dispose of the record pursuant to G.S. § 121-5.
('72 Code, § 7-4.30)(Ord. 1090, passed 1-12-89)