§ 105-316.4. Issuance of permits under repossession. - North Carolina Statutes

§105‑316.4.  Issuance of permits under repossession.

Notwithstanding the provisionsof G.S. 105‑316.2(a) and 105‑316.3(a), above, any person whointends to take possession of a mobile home, whether by judicial or nonjudicialauthority, as a holder of a lien on said mobile home shall apply for, and beissued, the permit herein provided without paying all taxes due to be paid bythe owner of the mobile home being repossessed, upon notifying the taxcollector of the location in North Carolina to which the mobile home is to betaken. At the time of notification the tax collector shall render to the holderof the lien a statement of taxes due against only the mobile home. Within sevendays of the issuance of the permit the applicant shall pay to the tax collectorthe taxes due as set forth in the statement.

Notwithstanding the foregoing,any applicant who is a nonresident of North Carolina must pay the taxes due asset forth above at the time of notification to the tax collector andapplication for the permit.

Upon issuance of the permitand the payment of any taxes as prescribed herein, the mobile home shall nolonger be subject to levy  or attachment of any lien for any other taxes thenowed by the owner thereof, whether or not previously determined. (1975,c. 881, s. 1; 1977, 2nd Sess., c. 1187, s. 3.)