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330.3(a) (2) shall be determined as of January 1 of the year <br />in which the motor vehicle is required to be listed. <br /> <br /> 5. A~mend G.S. 105-330.2(b) as follows: (b) A <br />classified motor vehicle shall be appraised by the assessor <br />at its true value in money as prescribed by G.S. 105-283. <br />The owner of a classified motor vehicle may appeal the <br />appraisal, situs, or taxability of the vehicle in the manner <br />provided by G.S. 105-312(d) for appeals in the case of <br />discovered property. The owner of a classified motor <br />vehicle must file an appeal with the assessor within 30 days <br />of the date of the tax notice prepared pursuant to G.S. 105- <br />330.5. ' Notwithstanding G.S. 105-312(d), an owner who <br />appeals the listing, valuation, or assessment cf a <br />classified motor vehicle shall pay the tax on the vehicle <br />when due, subject to a full or partial refund if the appeal <br />is decided in the owner's favor. <br /> <br /> 6. Amend G.S. 105-330.4(c) as follows: (c) Unpaid <br />taxes on classified motor vehicles may be collected by <br />levying on the motor vehicle taxed or on any other personal <br />property of the taxpayer pursuant to G.S. 105-366 and G.S. <br />105-367, or by garnishment of the taxpayer's property <br />pursuant to G.S. 105-368. Notwithstanding the provisions of <br />G.S. 105-366(b), the enforcement measures of levy, <br />attachment, and garnishment may be used to collect unpaid <br />taxes on classified motor vehicles listed pursuant to G.S. <br />105-330.3(a)(1) at any time after interest accrues. <br />Notwithstanding the provisions of G.S. 105-355, taxes on <br />classified motor vehicles listed pursuant to G.S. 105- <br />330.3(a)(1) do not become a lien on real property owned by <br />the taxpayer. <br /> <br /> 7. Redesignate G.S. 105-330.5(c) as G.S. I05-330.5(b) <br />and amend as follows: (b) When the tax notice required by <br />subsection (a) is prepared, the county tax collector shall <br />mail a copy of the notice, with appropriate instructions for <br />payment, to the motor vehicle owner. The county may retain <br />the actual cost cf collecting municipal and special district <br />taxes collected pursuant to this section, not to exceed one <br />and one-half percent (1 1/2%) of the amount of taxes <br />collected. The county finance officer shall establish <br />procedures to ensure that tax payments received pursuant to <br />this section are properly accounted for and taxes due other <br />taxing units are remitted to the units to which they are due <br />no later than 30 days after the date of collection. <br /> <br /> 8. Amend newly designated G.S. !05-330.5(c) as <br />follows: (c) For classified motor vehicles listed pursuant <br />to G.S. 105-330.3(a)(2), the assessor shall appraise each <br />vehicle in accordance with G.S. 105-330.2. The assessor <br />shall prepare a tax notice for each vehicle before September <br />1 following the January 31 listing date; the tax notice <br />shall include all county and special district taxes due on <br /> <br /> <br />