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CHAPTER 434 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 TAX SUPERVISOR AND BOARD OF COMMISSIONERS OF YANCEY COUNTY TO PRESCRIBE REGU- LATIONS RELATING TO THE LISTING OF PROPERTY FOR TAX- ATION IN YANCEY COUNTY AND AUTHORIZE THE DIVISION, OR COMBINING OF TOWNSHIPS FOR TAX LISTING PURPOSES. The General Assembly of North Carolina do enact:
The Tax Supervisor and Board of Commissioners for the County of Yancey are 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 Yancey County and to prescribe regulations relating to the listing of property for taxation by agents and tax lists submitted by mail.