1965/66/67 session laws – Ch.423 Sec.2
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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 provisions of GS 105-306 (26), GS 105-308, GS 105-309 and GS 105-310 shall be applicable to Rowan County except insofar as they are inconsistent with regulations of the Board of County Commissioners relating to the oath of the taxpayer, listing of taxes by agents, and listing of taxes by mail adopted pursuant to the authority contained in Section 1 of this Act.