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3 <br /> <br />the motor vehicle. In computing the tares, the assessor <br />shall use ~he tax rates cf the taxing units in effect for <br />the fiscal year that begins on July 1 following the January <br />31 listing date. Municipalities shall, list, assess, and tax <br />classified motor vehicles listed pursuant to G.S. 105- <br />330.3(a) (2) as provided in G.S. 105-326, 105-327, and 105- <br />328 and shall send tax notices as provided in this section. <br /> <br /> 9. Amend G.S. 105-330.5(d) as follows: (d) The county <br />shall include taxes on classified motor vehicles listed <br />pursuant to G.S. 105-330.3(a)(t) in the tax levy for the <br />fiscal year in which the taxes become due and shall charge <br />the taxes to the tax collector for that year. <br /> <br /> 10. Add new G.S. 105-330.5(e) as follows: (e) Tax <br />notices required by this section shall contain the following <br />information: (i) the appraised value of the motor vehicle, <br />(ii) the tax rate of the taxing unit or units, (iii) a <br />statement that the appraised value, situs, and taxability of <br />the motor vehicle may he appealed to the assessor within 30 <br />days of the date of the notice. <br /> <br /> 11. Amend G.S. 105-330.6(c) as follows: (c) If the <br />owner of a classified motor vehicle listed pursuant to G.$. <br />105-330.3(a)(1) transfers the vehicle to a new owner and <br />surrenders the registration plates from the listed vehicle <br />to the Division of Motor Vehicles and at the date of <br />surrender one or more full calendar months remains in the <br />listed vehicle's tax year, the owner may apply for a release <br />or refund of taxes on the vehicle for the full calendar <br />months remaining after surrender. To apply for a release or <br />refund, the owner must present to the county tax collector, <br />within 60 days of the surrender of the plates, the receipt <br />received from the Division of Motor Vehicles accepting <br />surrender of the registration plates. The county tax <br />collector shall then multiply the amount of the taxes for <br />the tax year on the vehicle by a fraction, the denominator <br />of which is 12 and numerator of which is the number of full <br />calendar months remaining in the vehicle's tax year after <br />the date of surrender of the registration plates. The <br />product of the multiplication is the amount of taxes to be <br />released or refunded. If the taxes have not been paid at <br />the date of application, the county tax collector shall make <br />a release of the prorated taxes and credit the owner's tax <br />notice with the amount of the release. If the taxes have <br />been paid at the date of application, the county tax <br />collector shall direct an order for a refund of the prorated <br />taxes to the county finance officer, and the finance officer <br />shall issue a refund to the vehicle owner. <br /> <br /> 12. Amend G.S. 105-330.7 as follows: On the tenth day <br />of each month the county tax collector shall prepare a list <br />with the name and address of the owner and the vehicle <br />identification number of every classified motor vehicle <br /> <br /> <br />