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CHAPTER 179 AN ACT TO AMEND SECTIONS 105-306(26); 105-308; 105-309 and 105-310 OF THE GENERAL STATUTES OF NORTH CAROLINA IN ORDER TO AUTHORIZE THE BOARD OF COUNTY COMMIS- SIONERS OF BEAUFORT COUNTY TO PRESCRIBE REGULATIONS RELATING TO THE LISTING OF PROPERTY FOR TAXATION IN BEAUFORT COUNTY, AND TO AUTHORIZE THE DIVISION, OR COMBINING OF TOWNSHIPS FOR TAX LISTING PURPOSES. The General Assembly of North Carolina do enact:
Where property and poll have been listed by the taxpayer or his agent by mail, the affixing of the signature to the abstract form shall 219 constitute and shall be equivalent to the oath or affirmation prescribed in General Statute 105-308 and General Statute 105-310.