A BILL TO BE ENTITLED
AN ACT to reform the property tax laws of north carolina.
The General Assembly of North Carolina enacts:
Part I.  Timing of Property Tax revaluations.
SECTION 1.1.  G.S. 105‑286 reads as rewritten: 
"§ 105‑286.  Time for general reappraisal of real property.
(a)					
Appraisal. – Each county of the State shall reappraise all real property in accordance with the provisions of G.S. 105‑283 and G.S.105‑317 in any year following a year in which the sales assessment ratio, as defined in G.S. 105‑289(h) does not exceed .90. 
	(c)	Value to Be Assigned Real Property When Not Subject to Appraisal. – In years in which real property within a county is not subject to reappraisal under subsection (a), above, or under G.S. 105‑287, it shall be listed at the value assigned when last appraised under this section or under G.S. 105‑287."
SECTION 1.2.  G.S. 105‑287 reads as rewritten:
"§ 105‑287.  Changing appraised value of real property in years in which general reappraisal is not made.
(a)	In a year in which a general reappraisal of real property in the county is not made, the assessor shall increase or decrease the appraised value of real property, as determined under G.S. 105‑286, to recognize a change in the property's value resulting from one or more of the reasons listed in this subsection. The reason necessitating a change in the property's value need not be under the control of or at the request of the owner of the affected property.
(1)	Correct a clerical or mathematical error.
(2)	Correct an appraisal error resulting from a misapplication of the schedules, standards, and rules used in the county's most recent general reappraisal.
(2a)	Recognize an increase or decrease in the value of the property resulting from a conservation or preservation agreement subject to Article 4 of Chapter 121 of the General Statutes, the Conservation and Historic Preservation Agreements Act.
(2b)	Recognize an increase or decrease in the value of the property resulting from a physical change to the land or to the improvements on the land, other than a change listed in subsection (b) of this section.
(2c)	Recognize an increase or decrease in the value of the property resulting from a change in the legally permitted use of the property.
(3)	Recognize an increase or decrease in the value of the property resulting from a factor other than one listed in subsection (b).
(b)	In a year in which a general reappraisal of real property in the county is not made, the assessor may not increase or decrease the appraised value of real property, as determined under G.S. 105‑286, to recognize a change in value caused by:
(1)	Normal, physical depreciation of improvements;
(2)	Inflation, deflation, or other economic changes affecting the county in general; or
(3)	Betterments to the property made by:
a.	Repainting buildings or other structures;
b.	Terracing or other methods of soil conservation;
c.	Landscape gardening;
d.	Protecting forests against fire; or
e.	Impounding water on marshland for non‑commercial purposes to preserve or enhance the natural habitat of wildlife.
(c)	An increase or decrease in the appraised value of real property authorized by this section shall be made in accordance with the schedules, standards, and rules used in the county's most recent general reappraisal. An increase or decrease in appraised value made under this section is effective as of January 1 of the year in which it is made and is not retroactive. This section does not modify or restrict the provisions of G.S. 105‑312 concerning the appraisal of discovered property.
(d)	Notwithstanding subsection (a), if a tract of land has been subdivided into lots and more than five acres of the tract remain unsold by the owner of the tract, the assessor may appraise the unsold portion as land acreage rather than as lots. A tract is considered subdivided into lots when the lots are located on streets laid out and open for travel and the lots have been sold or offered for sale as lots since the last appraisal of the property."

Part II.  Eliminate property tax exemptions based on bond financing.
SECTION 2.  G.S. 131A‑21 is repealed.

Part iii.  system of appraisal for cable companies by the department of revenue.
SECTION 3.1.  G.S. 105‑333 reads as rewritten:
"Article 23.
"Public Service Companies.
"§ 105‑333.  Definitions.
The following definitions apply in this Article unless the context requires a different meaning:
(1)	Airline company. – A company engaged in the business of transporting passengers and property by aircraft for hire within, into, or from this State.
(2)	Bus line company. – A company engaged in the business of transporting passengers and property by motor vehicle for hire over the public highways of this State (but not including a bus line company operating primarily upon the public streets within a single local taxing unit), whether the transportation is within, into, or from this State.
(2a)	Cable company. – A company engaged in the business of providing cable service as defined in G.S. 105‑164.3, over a cable system, as defined in 47 U.S.C. § 522.
(3)	Distributable system property. – All real property and personal property owned or used by a railroad company other than nondistributable system property.
(4)	Electric membership corporation. – A company organized, reorganized, or domesticated under Chapter 117 of the General Statutes and engaged in the business of supplying electricity for light, heat, or power to consumers in this State.
(5)	Electric power company. – A company engaged in the business of supplying electricity for light, heat, or power to consumers in this State.
(6)	Repealed by Session Laws 1973, c. 783, s. 5.
(7)	Flight equipment. – Aircraft fully equipped for flying and used in any operation within this State.
(8)	Gas company. – A company engaged in the business of supplying artificial or natural gas to, from, within, or through this State through pipe or tubing for light, heat, or power to consumers in this State.
(9)	Locally assigned rolling stock. – Rolling stock that is owned or leased by a motor freight carrier company, specifically assigned to a terminal or other premises, and regularly used at the premises to which assigned.
(10)	Motor freight carrier company. – A company engaged in the business of transporting property by motor vehicle for hire over the public highways of this State as provided in this subdivision:
a.	As to interstate carrier companies domiciled in North Carolina, this term includes carriers who regularly transport property by tractor trailer to or from one or more terminals owned or leased by the carrier outside this State or two or more terminals inside this State. For purposes of appraisal and allocation only, the term also includes a North Carolina interstate carrier that does not have a terminal outside this State but whose operations outside the State are sufficient to require the payment of ad valorem taxes on a portion of the value of the rolling stock of the carrier to taxing units in one or more other states.
b.	As to interstate carrier companies domiciled outside this State, this term includes carriers who regularly transport property by tractor trailer to or from one or more terminals owned or leased by the carrier inside this State.
c.	As to intrastate carrier companies, this term includes only those carriers that are engaged in the transportation of property by tractor trailer to or from two or more terminals owned or leased by the carrier in this State.
(11)	Nondistributable system property. – The following properties owned by a railroad company: land other than right‑of‑way, depots, machine shops, warehouses, office buildings, other structures, and the contents of the structures listed in this subdivision.
(12)	Nonsystem property. – The real and tangible personal property owned by a public service company but not used in its public service activities.
(13)	Pipeline company. – A company engaged in the business of transporting natural gas, petroleum products, or other products through pipelines to, from, within, or through this State, or having control of pipelines for such a purpose.
(14)	Public service company. – A railroad company, a pipeline company, a gas company, an electric power company, an electric membership corporation, a telephone company, a cable company,  a bus line company, an airline company, or a motor freight carrier company. The term also includes any company performing a public service that is regulated by the United States Department of Energy, the United States Department of Transportation, the Federal Communications Commission, the Federal Aviation Agency, or the North Carolina Utilities Commission, except that the term does not include a water company, a radio common carrier company as defined in G.S. 62‑119(3), a cable television company, or a radio or television broadcasting company.
(15)	Railroad company. – A company engaged in the business of operating a railroad to, from, within or through this State on rights‑of‑way owned or leased by the company. It also means a company operating a passenger service on the lines of any railroad located wholly or partly in this State.
(16)	Rolling stock. – Motor vehicles, railroad locomotives, and railroad cars that are propelled by mechanical or electrical power and used upon the highways or, in the case of railroad vehicles, upon tracks.
(17)	System property. – The real property and personal property used by a public service company in its public service activities. The term also includes public service company property under construction on the day as of which property is assessed which when completed will be used by the owner in its public service activities.
	 
(19)	Telephone company. – A company engaged in the business of transmitting telephone messages and conversations to, from, within, or through this State.
(20)	Repealed by Session Laws 1973, c. 783, s. 5.
(21)	True value. – Defined in G.S. 105‑283."
SECTION 3.2.  G.S. 105‑335 reads as rewritten:
"§ 105‑335.  Appraisal of property of public service companies.
(a)	Duty to Appraise. – The Department of Revenue must appraise for taxation the true value of each public service company in accordance with this section.
(b)	Property of Electric, Gas, Pipeline, Telephone, and Cable Companies. – 
(1)	System Property. – Each year, as of January 1, the Department of Revenue must appraise at its true value  the system property used by each public service company both inside and outside this State. Property leased by a public service company shall be included in appraising the value of its system property if necessary to ascertain the true value of the company's system property.
(2)	Nonsystem Personal Property. – Each year as of January 1, the Department shall appraise at its true value  each public service company's nonsystem tangible personal property subject to taxation in this State.
(3)	Nonsystem Real Property. – In accordance with the county in which the public service company's nonsystem real property is located and the schedules set out in G.S. 105‑286 and 105‑287, the Department of Revenue shall appraise at its true value  each public service company's nonsystem real property subject to taxation in this State.
(c)	Property of Bus Line, Motor Freight Carrier, and Airline Companies. –
(1)	Bus Company Rolling Stock. – Each year as of January 1, the Department shall appraise at its true value  the rolling stock owned or leased by or operated under the control of each bus line company, which bus line company is domiciled in this State or which is regularly engaged in business in this State.
(2)	Motor Freight Carrier Company Rolling Stock. – Each year as of January 1, the Department shall appraise at its true value  the rolling stock owned by a motor freight carrier company or leased by a motor freight carrier company and operated by its employees which motor freight carrier company is domiciled in this State or is regularly engaged in business in this State at a terminal owned or leased by the carrier.
(3)	Flight Equipment. – Each year, as of January 1, the Department shall appraise at its true value  the flight equipment owned or leased by or operated under the control of each airline company that is domiciled in the State or that is regularly engaged in business at some airport in this State."
SECTION 3.3.  G.S. 105‑338 reads as rewritten:
"§ 105‑338.  Allocation of appraised valuation of system property among local taxing units.
(a)	State Board's Duty. – For purposes of taxation by local taxing units in this State, the Department of Revenue shall allocate the valuations of public service company property among the local taxing units in accordance with the provisions of this section.
(b)	System Valuation of Electric, Gas, Pipeline, Railroad, Telephone, and Cable Companies. –
(1)	System Property of Railroad Companies. – The appraised valuation of the distributable system property of a railroad shall be allocated for taxation to the local taxing units in accordance with the ratio of the miles of all the company's tracks in the local taxing unit to the total miles of all the company's tracks in this State, adjusted to reflect density of traffic in the local taxing unit.
(2)	System Property of Telephone and Cable Companies. –
a.	The Department of Revenue shall divide the system property of each telephone company and cable company in this State into the following two classes and shall determine the original cost of that property and the percentage thereof represented by the property in each of the two classes.
– Class 1: Property located in this State that is identified under the applicable uniform system of accounts as central office equipment, personal communication service equipment, motor vehicles, tools and work equipment, office furniture and equipment, materials and supplies, and land and buildings (including towers and other structures).
– Class 2: Property located in this State that does not come within Class 1.
The Department of Revenue shall then apply the percentages obtained in accordance with this subdivision to the appraised valuation of the company's system property in this State and thereby derive the proportions of appraised valuation to be allocated as Class 1 and Class 2 valuations to local taxing units in accordance with subdivision (b)(2)b, below.
b.	Having made the division required by subdivision (b)(2)a, above, the Department of Revenue shall allocate the appraised valuation of the properties in each class among the local taxing units of the State as follows:
– Class 1: The appraised valuations of property in this class shall be allocated among the local taxing units in which such property of the company is situated on January 1 in the proportion that the original cost of such property in the taxing unit bears to the original cost of all such property in this State.
– Class 2: The appraised valuations of property in this class shall be allocated among the local taxing units in which the company operates in the proportion that the miles of the company's transmission wires or cables in the taxing unit bears to the company's total of wire or cable miles in this State.
(3)	System Property of Electric, Gas, and Pipeline Companies. –
a.	The provisions of this subdivision (b)(3) shall govern the allocation of the property of electric, gas, and pipeline companies.
b.	The appraised valuation of the system property of such a company shall be allocated for taxation to the local taxing units in which the company operates in the proportion that the original cost of the taxable system property in the local taxing unit on January 1 bears to the original cost of all the taxable system property in this State. If in any local taxing unit the company owns system property acquired prior to January 1, 1972, for which the original cost cannot be definitely ascertained, a reasonable estimate of the original cost of that property shall be made by the company, and this estimate shall be used by the Department of Revenue for allocation purposes as if it were the actual original cost of the property.
(c)	Property of Bus Line, Motor Freight Carrier, and Airline Companies. –
(1)	The appraised valuation of a bus line company's rolling stock shall be allocated for taxation to each local taxing unit according to the ratio of the company's scheduled miles during the calendar year preceding January 1 in each such unit to the company's total scheduled miles in this State for the same period. In no event, however, shall the State Board make an allocation to a taxing unit if, when computed, the valuation for that taxing unit amounts to less than five hundred dollars ($500.00).
(2)	The appraised valuation of the rolling stock (other than locally assigned rolling stock) owned or leased by a motor freight carrier company shall be allocated for taxation to each local taxing unit in which the company has a terminal according to the ratio of the tons of freight handled in the calendar year preceding January 1 at the company's terminals within the taxing unit to the total tons of freight handled by the company in this State in the same period. If a North Carolina interstate motor freight carrier company has no terminal outside this State, but has been required to pay ad valorem tax to one or more taxing units outside this State, there shall be allowed a reduction in the North Carolina valuation measured by the ratio of the rolling stock subject to ad valorem taxation outside the State to all of the carrier's rolling stock.
(3)	The appraised valuation of an airline company's flight equipment shall be allocated for taxation to each local taxing unit in which an airport used by the company is situated according to the ratio obtained by averaging the following two ratios: the ratio of the company's ground hours in the taxing unit in the year preceding January 1 to the company's ground hours in the State in the same period, and the ratio of the company's gross revenue in the taxing unit in the year preceding January 1 to the company's gross revenue in the State in the same period."

Part iV.  special residential appraisal criteria.
SECTION 4.1.  Article 12 of Chapter 105 of the General Statutes is amended by adding a new section to read:
"§ 105‑278.2A.  Nonconforming residential property.
(a)	Class Defined. –  Nonconforming residential property is hereby designated a special class of property under authority of Article V, Section 2(2) of the North Carolina Constitution and shall be taxed in accordance with this section.
(b)	Application. – An initial application must be filed during the regular listing period of the year for which the benefit of this classification is first claimed, or within 30 days of the date shown on a notice of a change in valuation made pursuant to G.S. 105‑286 or G.S. 105‑287. A new application is not required to be submitted unless the property is transferred. An application required due to transfer of the land may be submitted at any time during the calendar year but must be submitted within 60 days of the date of the property's transfer.
(b)	Nonconforming residential property is property that meets all of the following requirements as of January 1 preceding the taxable year for which the benefit is claimed:
(1)	Is used as a permanent residence.
(2)	Is located in a subdivision that is zoned for a use other than single family residential use.
(3)	Is located in a subdivision that has been rezoned more than five years ago from single family residential use to a use other than single family residential use.
(4)	Is located in a subdivision that is predominantly characterized by single family residential use.
(c)	Upon receipt of a properly executed application, the assessor must appraise the property at its present‑use value as established in the schedule prepared pursuant to G.S. 105‑317."
SECTION 4.2.  G.S. 105‑282.1(a)(2) reads as rewritten: 
"(2)	Single application required. – An owner of one or more of the following properties eligible to be exempted or excluded from taxation must file an application for exemption or exclusion to receive it. Once the application has been approved, the owner does not need to file an application in subsequent years unless new or additional property is acquired or improvements are added or removed, necessitating a change in the valuation of the property, or there is a change in the use of the property or the qualifications or eligibility of the taxpayer necessitating a review of the exemption or exclusion:
a.	Property exempted from taxation under G.S. 105‑278.3, 105‑278.4, 105‑278.5, 105‑278.6, 105‑278.7, or 105‑278.8.
b.	Special classes of property excluded from taxation under G.S. 105‑275(3), (7), (8), (12), (17), (18), (19), (20), (21), (35), (36), (38), (39), or (41) or under G.S. 131A‑21.
c.	Special classes of property classified for taxation at a reduced valuation under G.S. 105‑277(h), 105‑277.1, 105‑277.10, 105‑277.13, 105‑278, or 105‑278.2A.
d.	Property owned by a nonprofit homeowners' association but where the value of the property is included in the appraisals of property owned by members of the association under G.S. 105‑277.8."

part v.  monthly property tax statements.
SECTION 5.1.  Mecklenburg County is directed to develop and implement a plan that provides property taxpayers in the county the ability to pay their property taxes in six to 12 periodic installments.  This may be accomplished by incorporating a property tax payment on a bill that is currently issued by the county, such as a consolidated water and sewer service bill, an automatic bank draft program,, or another method.  A plan meets the requirements of this section if it applies to at least seventy-five percent (75%) of the taxpayers.  The county must report its plan to the Revenue Laws Study Committee by February 1, 2008.  
SECTION 5.2.  G.S. 105‑320 reads as rewritten:
"§ 105‑320.  Tax receipts; preparation.
(a)	No taxing unit shall adopt a tax receipt form until it has been approved by the Department of Revenue, and no tax receipt form shall be approved unless it shows at least the following information:
…
(6)	The rate of tax levied for each unit‑wide purpose, the total rate levied for all unit‑wide purposes, and the rate levied by or for any special district or subdivision of the unit in which the taxpayer's property is subject to taxation. (Other than separately stating the rate of tax for public school purposes and the total rate of tax for all other purposes on the receipt, the information required under this subdivision may be furnished on a separate sheet of paper, properly identified, at the time the official receipt is delivered upon payment).
	…"

part vi.  property tax collection on mobile homes.
SECTION 6.1.  G.S. 105‑316.1 reads as rewritten:
"§ 105‑316.1.  Tax permit required to move or repossess mobile home.
	In order to protect the local taxing units of this State against the nonpayment of ad valorem taxes on mobile homes,  a person may not remove or cause to be removed any mobile home situated at a premises in this State without first obtaining a tax permit from the tax collector of the county in which the mobile home is situated. This section also applies to a person who takes possession of a mobile home, whether by judicial or nonjudicial authority, as a holder of a lien on the mobile home and who either moves the mobile home to another location or sells the mobile home on site. The tax permit shall be conspicuously displayed near the license tag on the rear of the mobile home at all times during its transportation. Permits required by G.S. 105‑316.1 through 105‑316.8 may be obtained at the office of the county tax collector during normal business hours.
	This section does not apply to a mobile home manufacturer or retailer who moves a mobile home from its factory or sales lot to a premises owned or leased by the purchaser of the mobile home." 
SECTION 6.2.  G.S. 105‑316.2 reads as rewritten:
"§ 105‑316.2.  Requirements for obtaining permit.
(a)		Before moving a mobile home, the owner of a mobile home must apply for a permit as required by G.S. 105‑316.1, and either pay all taxes due by the owner to the county and to any other taxing unit in the county or show proof to the tax collector that no taxes are due to be paid. The owner shall also furnish the following information to the tax collector:
(1)	The name and address of the owner,
(2)	The address or location of the premises from which the mobile home is to be moved,
(3)	The address or location of the place to which the mobile home is to be moved, and
(4)	The name and address of the carrier who is to transport the mobile home. 
(b)	Before taking possession of a mobile home, the holder of a lien on the mobile home must apply for a permit as required by G.S. 105‑316.1 and either pay all taxes due on the mobile home or show proof to the tax collector that no taxes are due to be paid on the mobile home. The holder of the lien must also notify the tax collector of the location in North Carolina to which the mobile home is to be taken or if the mobile home will be sold on site." 
SECTION 6.3.  G.S. 105‑316.3 reads as rewritten:
"§ 105‑316.3.  Issuance of permits.
(a)	No permit required by G.S. 105‑316.1 through 105‑316.8 shall be issued by the tax collector unless and until all taxes due to be paid by either the owner or the repossessing agent, including any penalties or interest thereon, have been paid. Any taxes which have not yet been computed but which will become due during the current calendar year shall be determined as in the case of prepayments.
(b)	Upon compliance with the provisions of G.S. 105‑316.1 through 105‑316.8, the tax collector shall issue, without charge, a permit authorizing the removal or repossession of the mobile home. The tax collector shall also maintain a record of all permits issued.
(c)	A permit issued under this section is valid for a period of 30 days; however, the 30‑day period may not extend beyond December 31 of the calendar year in which the permit is issued."
SECTION 6.4.  G.S. 105‑316.4 is repealed.
SECTION 6.5.  G.S. 105‑316.5 reads as rewritten:
"§ 105‑316.5.  Form of permit.
The permit shall be in substantially the following form:

TAX PERMIT

County of ___________	Permit Number ___________________________________
State of North Carolina	Date of Issuance __________________________________
Permission is hereby granted to: ____________________________________________
(Name & address of owner or repossessing agent)
______________________________________________________________________
(Name & address of carrier if mobile home is to be moved)

to remove and/or repossess the following described mobile home:
______________________________________________________________________
(Make, model, size, serial number, etc.)

The mobile home is to be moved as follows:

From: _________________________________________________________________
(Address)
To: ___________________________________________________________________
(Address)
This permit is issued in accordance with the provisions of G.S. 105‑316.1 through G.S. 105‑316.8 of the General Statutes of North Carolina.
(Signed) ______________________________
Tax Collector
(or Deputy Tax Collector)
County of ____________________________."
SECTION 6.6. Article 18 of Chapter 105 of the General Statutes is amended by adding a new section to read:
"§ 105‑316.5A. Taxes levied on repossessed mobile homes.
Any person holding a lien on a mobile home, who repossesses the mobile home, must pay the property taxes levied on the mobile home before a new title may be issued depicting change of ownership."
SECTION 6.7. G.S. 105‑316.6 reads as rewritten:
"§ 105‑316.6.  Penalties for violations.
(a)	Any person required by G.S. 105‑316.1 through 105‑316.8 to obtain a tax permit and to pay taxes who fails to do so or who fails to properly display the permit shall be guilty of a Class 3 misdemeanor. This penalty shall be in addition to any penalties imposed for failure to list property for taxation and interest for failure to pay taxes provided by the general laws of this State.
(b)	Any person who aids or abets any person covered by G.S. 105‑316.1 through 105‑316.8 to defeat in any manner the purpose of G.S. 105‑316.1 through 105‑316.8 shall be guilty of a Class 3 misdemeanor.
(c)	Any person who transports a mobile home from a location in this State for an owner other than a manufacturer or retailer of mobile homes without having properly displayed thereon the tax permit required by G.S. 105‑316.1 through 105‑316.8 shall be guilty of a Class 3 misdemeanor.
(d)	Any law‑enforcement officer of this State who apprehends any person violating the provisions of G.S. 105‑316.1 through 105‑316.8 shall detain such person and mobile home until satisfactory arrangements have been made to meet the requirements of G.S. 105‑316.1 through 105‑316.8."
SECTION 6.8.  G.S. 105‑355 reads as rewritten:
"§ 105‑355.  Creation of tax lien; date as of which lien attaches.
(a)	Lien on Real Property. – Regardless of the time at which liability for a tax for a given fiscal year may arise or the exact amount thereof be determined, the lien for taxes levied on a parcel of real property shall attach to the parcel taxed on the date as of which property is to be listed under G.S. 105‑285, and the lien for taxes levied on personal property shall attach to all real property of the taxpayer in the taxing unit on the same date. All penalties, interest, and costs allowed by law shall be added to the amount of the lien and shall be regarded as attaching at the same time as the lien for the principal amount of the taxes. For purposes of this subsection (a):
(1)	Taxes levied on real property listed in the name of a life tenant under G.S. 105‑302 (c)(8) shall be a lien on the fee as well as the life estate.
(2)	Taxes levied on improvements on or separate rights in real property owned by one other than the owner of the land, whether or not listed separately from the land under G.S. 105‑302 (c)(11), shall be a lien on both the improvements or rights and on the land.
(b)	Lien on Mobile Home Listed as Personal Property. – The lien for taxes levied on a mobile home listed as personal property shall attach to the mobile home and to all real property of the taxpayer in the taxing unit on the date as of which property is to be listed under G.S. 105‑285.
(c)	Lien on Personal Property. – Taxes levied on real and personal property (including penalties, interest, and costs allowed by law) shall be a lien on personal property from and after levy or attachment and garnishment of the personal property levied upon or attached."
SECTION 6.9.  G.S. 105‑366 is amended by adding a new subsection to read:
"§ 105‑366.  Remedies against personal property.
…
(e)	Remedies Against Repossessing Agents of Mobile Homes. – 
(1)	Any person who takes possession of a mobile home whether by judicial or nonjudicial authority, as a holder of a lien on the mobile home, is liable for the property taxes due on the mobile home and must obtain a permit and pay the property taxes as required by G.S. 105‑316.2. This subsection does not apply to a county or city.
(2)	Any person found in violation of this subsection is subject to the penalties set out in G.S. 105‑316.6. In addition, a person who fails to pay property taxes on the mobile home within 30 days of the date of notice of demand for payment from the tax collector shall be subject to the enforced collection remedies provided in G.S. 105‑367 and G.S. 105‑368."
SECTION 6.10.  G.S. 143‑143.15 is amended by adding a new subsection to read:
"(c)	A licensed dealer or set‑up contractor must present a tax permit required under G.S. 105‑316.1 before a local jurisdiction may issue a permit for the setup or installation of a manufactured home. This subsection also applies to a homeowner who obtains a permit on behalf of a licensed dealer or set‑up contractor. This subsection does not apply to the initial sale and setup or installation of a new manufactured home."

part viI.  effective dates.
SECTION 7.  Parts I, III, and IV of this act are effective for taxes imposed for taxable years beginning on or after July 1, 2008.  Part II of this act is effective when it becomes law and applies to bonds issued on or after that date.  Part VI of this act becomes effective December 1, 2007, and applies to offenses occurring on or after that date. Prosecutions for offenses committed before the effective date of part VI of this act are not abated or affected by this act, and the statutes that would be applicable but for part VI of this act remain applicable to those prosecutions.  Section 5.2 is effective for taxes imposed for taxable years beginning on or after July 1, 2008.  The remainder of this act is effective when it becomes law.