GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1995

H	1 

HOUSE BILL 1067

Short Title:  Mobile Home Lienholder Tax Payment.	(Public)

─────────────────────────────────────── 
Sponsors: Representatives Locke; Brawley, McCrary, and Tolson.

─────────────────────────────────────── 
Referred to:  Business & Labor, if favorable, Finance.

─────────────────────────────────────── 

May 15, 1995

A BILL TO BE ENTITLED
AN ACT TO REQUIRE A RESIDENT LIENHOLDER TO PAY ONLY THE CURRENT YEAR'S PROPERTY TAXES AFTER OBTAINING A MOBILE HOME MOVING PERMIT.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-316.4 reads as rewritten:
"§ 105-316.4.  Issuance of permits under repossession.
Notwithstanding the provisions of G.S. 105-316.2(a)	and 105-316.3(a), a resident of this State who intends to take possession of a mobile home, whether by judicial or nonjudicial authority, as a holder of a lien on the mobile home may obtain the tax permit without paying the taxes due to be paid by the owner of the mobile home being repossessed, upon notifying the tax collector of the location in North Carolina to which the mobile home is to be taken.  At the time of notification the tax collector shall give the lienholder a statement of taxes due to the county and any other taxing units against only the mobile home for the current tax year and for all other tax years.  Within seven days after the issuance of the permit, the resident lienholder shall pay to the tax collector the current year's taxes due as set forth in the statement.
A lienholder who is not a resident of North Carolina must pay all the taxes due as required by G.S. 105-316.2(a)	at the time of notification to the tax collector and application for the permit.
."
Sec. 2.  This act is effective for taxes imposed for taxable years beginning on or after July 1, 1996.