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5 <br /> § 105-296(c) Powers and duties of assessor. <br /> (c) At least 10 days before the date as of which property is to be listed, the assessor shall <br /> advertise in a newspaper having general circulation in the county and post in at least five public <br /> places in each township in the county a notice containing all of the items listed in this subsection. <br /> If the listing period is extended in any county by the board of county commissioners, the <br /> assessor shall advertise in the newspaper in which the original notice was published and post <br /> in the same places a notice of the extension and of the times during which and the place or <br /> places at which lists will be accepted during the extended period. The items that must be <br /> included in the notice are: <br /> (1) The date as of which property is to be listed. <br /> (2) The date on which listing will begin. <br /> (3) The date on which listing will end. <br /> (4) The times between the date mentioned in subdivision (c)(2), above, and the date <br /> mentioned in subdivision (c)(3), above, during which lists will be accepted. <br /> (5) The place or places at which lists will be accepted at the times established under <br /> subdivision (c)(4), above. <br /> (6) A statement that all persons who, on the date as of which property is to be listed, <br /> own property subject to taxation must list such property within the period set <br /> forth in the notice and that any person who fails to do so will be subject to the <br /> penalties prescribed by law. <br /> (7) If the county has provided for electronic listing of personal property under G.S. <br /> 105-310.1, a statement that the county allows electronic listing of personal <br /> property and the timetable and procedures for electronic listing. <br />