§ 105-316.3. Issuance of permits. - North Carolina Statutes

§105‑316.3.  Issuance of permits.

(a)        Except as otherwiseprovided in G.S. 105‑316.2 above, no permit required by G.S. 105‑316.1through 105‑316.8 shall be issued by the tax collector unless and untilall taxes due to be paid by the  owner to the county or to any other taxingunit therein, including any penalties or interest thereon, have been paid. Anytaxes which have not yet been computed but which will become due during thecurrent calendar year shall be determined as in the case of prepayments.

(b)        Upon compliancewith the provisions of G.S. 105‑316.1 through 105‑316.8, the taxcollector shall issue, without charge, a permit authorizing the removal of themobile home. He shall also maintain a record of all permits issued. (1975,c. 881, s. 1.)