Section 4.2. The board of revision of taxes, or the county commissioners, shall fix a day as of which the property taxable by the first section of this act shall be listed and returned. The day so fixed shall be between the first and fifteenth days of the month of January, both inclusive, and the day so fixed shall be printed or stamped on the forms for making returns of all such property. If through inadvertence, mistake, or otherwise, the board of revision of taxes, or the county commissioners, fail to designate or fix such date, or if such date does not appear on the form for making return of such property, the date as of which such property shall be listed and returned shall be the immediately preceding first day of January.
(4.2 added July 3, 1947, P.L.1249, No.513)