§ 105-330.1. (Effective until July 1, 2011 ¦ See Editor's note) Classification of motor vehicles. - North Carolina Statutes

§ 105‑330.1.  (Effectiveuntil July 1, 2011 – See Editor's note) Classification of motor vehicles.

(a)        Classification. –All motor vehicles other than the motor vehicles listed in subsection (b) ofthis section are designated a special class of property under authority ofArticle V, Sec. 2(2) of the North Carolina Constitution. Classified motorvehicles shall be listed and assessed as provided in this Article and taxes onclassified motor vehicles shall be collected as provided in this Article.

(b)        Exceptions. – Thefollowing motor vehicles are not classified under subsection (a) of thissection:

(1)        Motor vehiclesexempt from registration pursuant to G.S. 20‑51.

(2)        Manufactured homes,mobile classrooms, and mobile offices.

(3)        Semitrailers ortrailers registered on a multiyear basis.

(4)        Motor vehicles ownedor leased by a public service company and appraised under G.S. 105‑335.

(5)        Repealed by SessionLaws 2000, c. 140, s. 75(a), effective July 1, 2000.

(6)        Motor vehiclesregistered under the International Registration Plan.  (1991, c. 624, s. 1; 1991(Reg. Sess., 1992), c. 961, s. 3; 1993, c. 485, s. 18; c. 543, s. 4; 1993 (Reg.Sess., 1994), c. 745, s. 1; 2000‑140, s. 75(a); 2007‑471, s. 6.)

§ 105‑330.1.  (EffectiveJuly 1, 2011 – See Editor's note) Classification of motor vehicles.

(a)        Classification. – Allmotor vehicles other than the motor vehicles listed in subsection (b) of thissection are designated a special class of property under Article V, Sec. 2(2)of the North Carolina Constitution and are considered classified motorvehicles. Classified motor vehicles must be listed and assessed as provided inthis Article and taxes on classified motor vehicles must be collected asprovided in this Article.

(b)        Exceptions. – Thefollowing motor vehicles are not classified under subsection (a) of thissection:

(1)        Motor vehiclesexempt from registration pursuant to G.S. 20‑51.

(2)        Manufactured homes,mobile classrooms, and mobile offices.

(3)        Semitrailers ortrailers registered on a multiyear basis.

(4)        Motor vehicles ownedor leased by a public service company and appraised under G.S. 105‑335.

(5)        Repealed by SessionLaws 2000, c. 140, s. 75(a), effective July 1, 2000.

(6)        Motor vehiclesregistered under the International Registration Plan.

(7)        Motor vehicles issuedpermanent registration plates under G.S. 20‑84.

(8)        Self‑propelledproperty‑carrying vehicles issued three‑month registration platesat the farmer rate under G.S. 20‑88.  (1991, c. 624, s. 1; 1991 (Reg. Sess., 1992), c. 961,s. 3; 1993, c. 485, s. 18; c. 543, s. 4; 1993 (Reg. Sess., 1994), c. 745, s. 1;2000‑140, s. 75(a); 2007‑471, s. 6; 2009‑445, ss. 24(a),25(a).)