FEB 04, 1980

On whether an individual who holds a close-out sale of personal property belonging to and used by him in his logging and farming business is required to make a return to the county auditor of all the personal property owned by him as of December 31, 1979 or only that personal property retained by him.

Requested by: The Honorable Walter S. Richburg, Clarendon County Auditor.

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