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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. 105-307 making it a misdemeanor for one to fail to list properly his property for ad valorem tax purposes shall be applicable to Yancey County. If the Tax Supervisor and Board of Commissioners of Yancey County have adopted regulations relating to any matter covered by this Act, the listing in Yancey County must be in accordance with the General Statutes as amended by such regulations and the provisions of G. S. 105-307 shall apply to such regulations as well as to the provisions of the General Statutes not inconsistent with the said regulations of the Tax Supervisor and Board of Commissioners of Yancey County.