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CHAPTER 423 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 COMMISSIONERS OF ROWAN COUNTY TO PRESCRIBE REGULATIONS RELATING TO THE LISTING OF PROPERTY FOR TAXATION IN ROWAN COUNTY. The General Assembly of North Carolina do enact:
The Board of Commissioners of Rowan County is hereby authorized and empowered to prescribe regulations of the type and form of oath, or declaration, and the manner of administering the same to persons, firms, and corporations listing property for taxation in Rowan County, and to prescribe regulations relating to the listing of property for taxation by agents, and tax lists submitted by mail.