NORTH CAROLINA GENERAL ASSEMBLY

1965 SESSION

 

 

CHAPTER 592

HOUSE BILL 669

 

 

AN ACT TO REQUIRE OPERATORS OF PARKS OR STORAGE LOTS RENTING OR LEASING SPACE FOR THREE OR MORE HOUSE TRAILERS OR MOBILE HOMES TO REPORT SUCH TRAILERS AND MOBILE HOMES AND THE NAMES OF THEIR OWNERS TO THE APPROPRIATE COUNTY TAX AUTHORITIES.

 

The General Assembly of North Carolina do enact:

 

Section 1.  G.S. 105-317 is hereby rewritten to read as follows:

"§ 105-317.  Reports by Consignee, Brokers, and House Trailer Park Operators. Every person, corporation, partnership, or unincorporated association in possession of property on consignment, all brokers dealing in tangible personal property who have in their possession such property belonging to others, and all operators of parks or storage lots renting or leasing space for three or more house trailers or mobile homes, shall file with the supervisor of taxation of the county in which such property is located a full and complete list of the owners of such property (including house trailers and mobile homes) together with the amount of such property or number of such trailers or mobile homes, owned by each: Provided, that if such property is farm produce owned by the orginial producer, who is a resident of this State, the name of the owner and the amount of such property shall be reported to the supervisor of the county of which such owner is a resident. Consignees, brokers, and storage park operators failing to make such reports shall be liable to payment of the tax, and a penalty of two hundred fifty dollars ($250.00), in the same manner and under the conditions set forth in subsection (b) of §105-316. The provisions of this Section do not apply to cotton which is exempt from taxation under §105-297(15)."

Sec. 2.  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3.  This Act shall be in full force and effect from and after its ratification.

In the General Assembly read three times and ratified, this the 18th day of May, 1965.