§ 105-316. Reports by house trailer park, marina, and aircraft storage facility operators. - North Carolina Statutes

§105‑316.  Reports by house trailer park, marina, and aircraft storagefacility operators.

(a)        As of January 1each year:

(1)        Every operator of apark or storage lot renting or leasing space for three or more house trailersor mobile homes shall  furnish to the assessor of the county in which the parkor lot is located the name of the owner of and a description  of each housetrailer or mobile home situated thereon.

(2)        Every operator of amarina or comparable facility renting, leasing, or otherwise providing dockageor storage space for three or more boats, vessels, floating homes, or floatingstructures shall furnish to the assessor of the county in which the marina orcomparable facility is located the name of the owner of and a description ofeach boat, vessel, floating home, or floating structure for which dockage orstorage space is rented, leased, or otherwise provided.

(3)        Every operator of astorage facility renting or leasing space for three or more airplanes or otheraircraft shall furnish to the assessor of the county in which the storagefacility is located the name of the owner of and a description of each airplaneor aircraft for which space is rented or leased.

(b)        Any person whofails to make any report required by subsection (a), above, by January 15 ofany year shall be liable to the county in which the house trailers, mobilehomes, boats, vessels, floating homes, floating structures, or airplanes aretaxable for a penalty to be measured by any portion of the tax on the personalproperty that has not been paid at the time the action to collect this penaltyis brought, plus two hundred fifty dollars ($250.00). This penalty may berecovered in a civil action in the appropriate division of the General Court ofJustice of the county in which the personal property is taxable. Upon recoveryof this penalty, the tax on the personal property shall be deemed to be paid. (1939,c. 310, s. 1002; 1955, c. 1069, s. 3; 1965, c. 592; 1971, c. 806, s. 1; 1985,c. 378, ss. 1, 2; 1987, c. 45, s. 1.)