§ 105-330.3. (Effective until July 1, 2011) Assessor's duty to list classified motor vehicles; application for exempt status. - North Carolina Statutes

§ 105‑330.3.  (Effectiveuntil July 1, 2011) Assessor's duty to list classified motor vehicles;application for exempt status.

(a)        (1)        RegisteredVehicles. The assessor shall list, appraise, and assess all taxable classifiedmotor vehicles for county, municipal, and special district taxes each year inthe name of the record owner as of the day on which the current vehicleregistration is renewed or the day on which a new registration is applied for.The owner of a classified motor vehicle listed pursuant to this subdivisionneed not list the vehicle as provided in G.S. 105‑306; G.S. 105‑312does not apply to classified motor vehicles listed pursuant to thissubdivision.

(2)        UnregisteredVehicles. The owner of a classified motor vehicle who does not register thevehicle or does not renew the registration of the vehicle on or before theexpiration date of the current registration shall list the vehicle for taxes byfiling an abstract with the assessor of the county in which the vehicle islocated on or before January 31 following the date the unregistered vehicle isacquired or, in the case of a registration that is not renewed, January 31following the date the registration expires, and on or before January 31 ofeach succeeding year that the vehicle is unregistered. If a classified motorvehicle listed pursuant to this section is registered during the calendar yearin which it was listed, it shall be taxed for the fiscal year that opens in thecalendar year of listing as an unregistered vehicle. A vehicle required to belisted pursuant to this subdivision that is not listed by January 31 shall besubject to discovery pursuant to G.S. 105‑312, unless the vehicle hasbeen taxed as a registered vehicle for the current year.

(b)        The owner of aclassified motor vehicle who claims an exemption or exclusion from tax underthis Subchapter has the burden of establishing that the vehicle is entitled tothe exemption or exclusion. The owner may establish prima facie entitlement toexemption or exclusion of the classified motor vehicle by filing an applicationfor exempt status with the assessor. When an approved application is on file,the assessor shall omit from the tax records classified motor vehiclesdescribed in the application. An application is not required for vehiclesqualifying for exemptions or exclusions listed in G.S. 105‑282.1(a)(1).

(c)        The owner of aclassified motor vehicle that has been omitted from the tax records as providedin subsection (b) shall report to the assessor any classified motor vehicleregistered in the owner's name or owned by him that does not qualify forexemption or exclusion for the current year. This report shall be made within30 days after the renewal of registration or initial registration of thevehicle or, for an unregistered vehicle, on or before January 31 of the year inwhich the vehicle is required to be listed by subdivision (a)(2). A classifiedmotor vehicle that does not qualify for exemption or exclusion but has beenomitted from the tax records as provided in subsection (b) is subject todiscovery under the provisions of G.S. 105‑312, except that in lieu ofthe penalties prescribed by G.S. 105‑312(h) there shall be assessed apenalty of one hundred dollars ($100.00) for each registration period thatelapsed before the disqualification was discovered.

(d)        The provisions ofG.S. 105‑282.1 do not apply to classified motor vehicles.  (1991, c. 624, s. 1; 2008‑134,s. 62.)

§ 105‑330.3.  (EffectiveJuly 1, 2011 – See Editor's note) Listing requirements for classified motorvehicles; application for exempt status.

(a)        RegisteredVehicles. – The assessor must list a registered classified motor vehicle eachyear for each taxing unit in the name of the record owner as of the day onwhich the current vehicle registration is renewed or the day on which an ownerto whom the vehicle is transferred applies for a new registration. The owner ofa classified motor vehicle listed pursuant to this subsection need not list thevehicle as provided in G.S. 105‑306. G.S. 105‑312 does not apply toa classified motor vehicle listed pursuant to this subsection.

(a1)      UnregisteredVehicles. – The owner of an unregistered classified motor vehicle must list thevehicle for taxes by filing an abstract with the assessor of the county inwhich the vehicle is located on or before January 31 following the date theowner acquired the unregistered vehicle or, in the case of a registration thatis not renewed, January 31 following the date the registration expires, and onor before January 31 of each succeeding year that the vehicle is unregistered.If a classified motor vehicle listed pursuant to this subsection is registeredduring the calendar year in which it was listed, the vehicle is taxed for thefiscal year that opens in the calendar year of listing as an unregisteredvehicle. A vehicle required to be listed pursuant to this subsection that isnot listed by January 31 is subject to discovery pursuant to G.S. 105‑312,unless the vehicle has been taxed as a registered vehicle for the current year.

(b)        Exemption orExclusion. – The owner of a classified motor vehicle who claims an exemption orexclusion from tax under this Subchapter has the burden of establishing thatthe vehicle is entitled to the exemption or exclusion. The owner may establishprima facie entitlement to exemption or exclusion of the classified motorvehicle by filing an application for exempt status with the assessor. When anapproved application is on file, the assessor must omit from the tax recordsthe classified motor vehicles described in the application. An application isnot required for vehicles qualifying for the exemptions or exclusions listed inG.S. 105‑282.1(a)(1). The remaining provisions of G.S. 105‑282.1 donot apply to classified motor vehicles.

(c)        Duty to reportchanges. – The owner of a classified motor vehicle that has been omitted fromthe tax records as provided in subsection (b) of this section must report tothe assessor any classified motor vehicle registered in the owner's name orowned by that person but not registered in the person's name that does notqualify for exemption or exclusion for the current year. This report must bemade within 30 days after the renewal of registration or initial registrationof the vehicle or, for an unregistered vehicle, on or before January 31 of theyear in which the vehicle is required to be listed by subsection (a1) of thissection. A classified motor vehicle that does not qualify for exemption orexclusion but has been omitted from the tax records as provided in subsection(b) is subject to discovery under the provisions of G.S. 105‑312, exceptthat in lieu of the penalties prescribed by G.S. 105‑312(h) a penalty ofone hundred dollars ($100.00) is assessed for each registration period thatelapsed before the disqualification was discovered.

(d)        Criminal Sanction.– A person who willfully attempts, or who willfully aids or abets anotherperson to attempt, in any manner to evade or defeat the taxes subject to thisArticle, whether by removal or concealment of property or otherwise, is guiltyof a Class 2 misdemeanor.  (1991, c. 624, s. 1; 2008‑134, s. 62; 2009‑445,s. 24(a).)