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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 provisions of G. S. 105-306 (26), G. S. 105-308, G. S. 105-309 and G. S. 105-310 shall be applicable to Yancey County except insofar as they are inconsistent with regulations of the Tax Supervisor and Board of Commissioners of Yancey County relating to the oath of the taxpayers, listing of taxes by agents and listing of taxes by mail adopted pursuant to the authority contained in Section 1 of this Act.