105-330. Definitions. The following definitions apply in this Article: (1) Classified motor vehicle. – A motor vehicle classified under this Article. (1a) Collecting authority. – The Division of Motor Vehicles or an agent contracting with the Division of Motor Vehicles. (2) Motor vehicle. – Defined in G.S. 20-4.01(23). (2a) Municipal corporation. – Defined in G.S. […]
105-330.1. Classification of motor vehicles. (a) Classification. – All motor vehicles other than the motor vehicles listed in subsection (b) of this section are designated a special class of property under Article V, Sec. 2(2) of the North Carolina Constitution and are considered classified motor vehicles. Classified motor vehicles must be listed and assessed as […]
105-330.10. Disposition of interest. The interest collected on unpaid registration fees pursuant to G.S. 105-330.4 shall be transferred on a monthly basis to the North Carolina Highway Fund. (2005-294, ss. 8, 9; 2006-30, s. 3; 2006-259, s. 31.5; 2007-471, s. 7(a); 2007-527, s. 22(a)-(c); 2008-134, ss. 63, 65, 66, 79; 2009-445, s. 25(b); 2010-95, s. […]
105-330.11. Memorandum of understanding. The Department of Revenue, acting through the Property Tax Division, and the Department of Transportation, acting through the Division of Motor Vehicles are directed to enter into a memorandum of understanding concerning the administration of this Article. The memorandum of understanding must include the following: (1) A procedure for the administration […]
105-330.2. Appraisal, ownership, and situs. (a) Determination Date for Registered Vehicle. – The ownership, situs, and taxability of a registered classified motor vehicle is determined annually as of the date on which the vehicle’s current registration is renewed, regardless of whether the registration is renewed after it has expired, or on the date an application […]
105-330.3. Listing requirements for classified motor vehicles; application for exempt status. (a) Registered Vehicles. – The assessor must list a registered classified motor vehicle each year for each taxing unit in the name of the record owner as of the day on which the current vehicle registration is renewed or the day on which an […]
105-330.4. Due date, interest, and enforcement remedies. (a) Due Date. – The registration of a classified motor vehicle may not be issued unless a temporary registration plate is issued for the motor vehicle under G.S. 20-79.1A or the taxes for the motor vehicle’s tax year that begins after the issuance of the registration are paid […]
105-330.5. Notice required; distribution and collection fees. (a) Notice for Registered Vehicle. – The Property Tax Division of the Department of Revenue or a third-party contractor selected by the Property Tax Division must prepare a combined tax and registration notice for each registered classified motor vehicle. The combined tax and registration notice must contain all […]
105-330.6. Motor vehicle tax year; transfer of plates; surrender of plates. (a) Tax Year. – The tax year for a classified motor vehicle listed pursuant to G.S. 105-330.3(a)(1) and registered under the staggered system begins on the first day of the first month following the date on which the former registration expires or the new […]
105-330.8. Deadlines not extended. Except as otherwise provided in this Article, the following sections of the General Statutes do not apply: (1) G.S. 105-395.1 and G.S. 103-5. (2) G.S. 105-321(f). (3) G.S. 105-360. (1991, c. 624, s. 1; 2009-445, s. 24(a); 2010-95, s. 22(c); 2013-414, s. 70(b).)
105-330.9. Antique automobiles. (a) Definition. – For the purpose of this section, the term "antique automobile" means a motor vehicle that meets all of the following conditions: (1) It is registered with the Division of Motor Vehicles and has an historic vehicle special license plate under G.S. 20-79.4. (2) It is maintained primarily for use […]
