reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-330 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 22A - Motor Vehicles.|§ 105-330 - Definitions.

 105-330. Definitions.The following definitions apply in this Article:(1) Classified motor vehicle. - A motor vehicle classified under this Article.(1a) Collecting authority. - The Division of Motor Vehicles or an agent contracting with the Division of Motor Vehicles.(2) Motor vehicle. - Defined in G.S. 20-4.01(23).(2a) Municipal corporation. - Defined in G.S. 105-273(11).(3) Public service company. - Defined in G.S. 105-333(14).(4) Registered classified motor vehicle. - Any of the following:a. A classified motor vehicle that has a registration plate issued under Article 3 of Chapter 20 of the General Statutes and whose registration is current.b. A classified motor vehicle transferred to an owner who has applied for a registration plate for the motor vehicle.(5) Registration fees. - Fees set out in G.S. 20-87 and G.S. 20-88.(6) Unregistered classified motor vehicle. - A classified motor vehicle that is not a registered classified motor vehicle.  (1991, c. 624, s. 1; 2005-294, s. 1; 2006-259, s. 31.5; 2007-527, s. 22(b); 2008-134, s. 65; 2009-445, s. 24(a); 2010-95, s. 22(c); 2011-330, s. 42(a); 2012-79, s. 3.6; 2013-414, s. 70(b), (d).)
NC Gen Stat § 105-330.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 22A - Motor Vehicles.|§ 105-330.1 - Classification of motor vehicles.

 105-330.1. Classification of motor vehicles.(a) Classification. - All motor vehicles other than the motor vehicles listed in subsection (b) of this section are designated a special class of property under Article V, Sec. 2(2) of the North Carolina Constitution and are considered classified motor vehicles. Classified motor vehicles must be listed and assessed as provided in this Article and taxes on classified motor vehicles must be collected as provided in this Article.(b) Exceptions. - The following motor vehicles are not classified under subsection (a) of this section:(1) Motor vehicles exempt from registration pursuant to G.S. 20-51.(2) Manufactured homes, mobile classrooms, and mobile offices.(3) Semitrailers or trailers registered on a multiyear basis.(4) Motor vehicles owned or leased by a public service company and appraised under G.S. 105-335.(5) Repealed by Session Laws 2000, c. 140, s. 75(a), effective July 1, 2000.(6) Motor vehicles registered under the International Registration Plan.(7) Motor vehicles issued permanent registration plates under G.S. 20-84.(8) Self-propelled property-carrying vehicles issued three-month registration plates at the farmer rate under G.S. 20-88.(9) Motor vehicles owned by participants in the Address Confidentiality Program authorized under Chapter 15C of the General Statutes.  (1991, c. 624, s. 1; 1991 (Reg. Sess., 1992), c. 961, s. 3; 1993, c. 485, s. 18; c. 543, s. 4; 1993 (Reg. Sess., 1994), c. 745, s. 1; 2000-140, s. 75(a); 2007-471, s. 6; 2009-445, ss. 24(a), 25(a); 2010-95, s. 22(c), (d); 2013-414, ss. 70(b), (c), 72.)
NC Gen Stat § 105-330.8 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 22A - Motor Vehicles.|§ 105-330.8 - Deadlines not extended.

 105-330.8. Deadlines not extended.Except as otherwise provided in this Article, the following sections of the General Statutes do not apply:(1) G.S. 105-395.1 and G.S. 103-5.(2) G.S. 105-321(f).(3) G.S. 105-360.  (1991, c. 624, s. 1; 2009-445, s. 24(a); 2010-95, s. 22(c); 2013-414, s. 70(b).)
NC Gen Stat § 105-330.9 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 22A - Motor Vehicles.|§ 105-330.9 - Antique automobiles.

 105-330.9. Antique automobiles.(a) Definition. - For the purpose of this section, the term "antique automobile" means a motor vehicle that meets all of the following conditions:(1) It is registered with the Division of Motor Vehicles and has an historic vehicle special license plate under G.S. 20-79.4.(2) It is maintained primarily for use in exhibitions, club activities, parades, and other public interest functions.(3) It is used only occasionally for other purposes.(4) It is owned by an individual, or owned directly or indirectly through one or more pass-through entities, by an individual.(5) It is used by the owner for a purpose other than the production of income and is not used in connection with a business.(b) Classification. - Antique automobiles are designated a special class of property under Article V, Sec. 2(2) of the North Carolina Constitution and must be assessed for taxation in accordance with this section. An antique automobile must be assessed at the lower of its true value or five hundred dollars ($500.00).  (1995, c 512, s 2; 2009-445, s. 24(a); 2013-414, s. 70(b); 2017-10, s. 2.8.)
NC Gen Stat § 105-330.10 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 22A - Motor Vehicles.|§ 105-330.10 - Disposition of interest.

 105-330.10. Disposition of interest.The interest collected on unpaid registration fees pursuant to G.S. 105-330.4 shall be transferred on a monthly basis to the North Carolina Highway Fund.  (2005-294, ss. 8, 9; 2006-30, s. 3; 2006-259, s. 31.5; 2007-471, s. 7(a); 2007-527, s. 22(a)-(c); 2008-134, ss. 63, 65, 66, 79; 2009-445, s. 25(b); 2010-95, s. 22(a), (b), (e); 2011-330, s. 42(a)-(c); 2013-414, s. 70(a), (c), (d); 2015-241, s. 29.30(n).)
NC Gen Stat § 105-330.11 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 22A - Motor Vehicles.|§ 105-330.11 - Memorandum of understanding.

 105-330.11. Memorandum of understanding.The Department of Revenue, acting through the Property Tax Division, and the Department of Transportation, acting through the Division of Motor Vehicles are directed to enter into a memorandum of understanding concerning the administration of this Article. The memorandum of understanding must include the following:(1) A procedure for the administration of the listing, appraisal, and assessment of classified motor vehicles.(2) Information concerning vehicle identification, the name and address of a vehicle's owner, and other information that will be required on a motor vehicle registration form to implement the tax listing and collection provisions of this Article.(3) A procedure for the business practices, accounting, and costs of carrying out the integrated computer system for registration renewal and property tax collection for motor vehicles once the system has been certified to be in operation by the Department of Revenue and the Department of Transportation. The Departments must consult with the North Carolina Association of County Commissioners, acting on behalf of the counties, and the North Carolina League of Municipalities, acting on behalf of the municipalities, in developing the procedures under this subdivision and obtain their signed endorsements before any part of this procedure is implemented.  (2008-134, s. 64; 2009-445, s. 24(a); 2013-414, s. 70(b).)
NC Gen Stat § 105-334 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 23 - Public Service Companies.|§ 105-334 - Duty to file report; penalty for failure to file.

 105-334. Duty to file report; penalty for failure to file.(a) Every public service company, whether incorporated under the laws of this State or any other state or any foreign nation, whose property is subject to taxation in this State, shall prepare and deliver to the Department of Revenue each year a report showing (as of January 1) such information with regard to the property it owns and the system property it leases as the Department of Revenue may by regulation prescribe. This report shall be filed on or before the last day of March, and the following affirmation, which shall be annexed to the report, shall be signed by a principal officer of the public service company making the report:Under penalties prescribed by law, I hereby affirm that to the best of my knowledge and belief this report, including any accompanying statements, inventories, schedules, and other information is true and complete.(b) Any individual who willfully subscribes a report required by this section which he does not believe to be true and correct as to every material matter shall be guilty of a Class 2 misdemeanor.(c) For good cause the Department may grant reasonable extensions of time for filing the required reports.(d) The Department may require any additional reports or information it deems necessary to properly carry out its duties under this Article.(e) The provisions of G.S. 105-291 and 105-312 are made specifically applicable to all proceedings taken under this Article. (1939, c. 310, ss. 1600-1606; 1943, c. 634, s. 3; 1965, c. 287, s. 17; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1993, c. 539, s. 721; 1994, Ex. Sess., c. 24, s. 14(c).)
NC Gen Stat § 105-337 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 23 - Public Service Companies.|§ 105-337 - Apportionment of taxable values to this State.

 105-337. Apportionment of taxable values to this State.With respect to any public service company operating both inside and outside this State, other than a mobile telecommunications company or a tower aggregator company, the Department of Revenue shall apportion for taxation in this State a fair and reasonable share of the value of the company as a system or its rolling stock or flight equipment as appraised under the provisions of G.S. 105-336. Thus, when the Department has determined true value in accordance with the provisions of G.S. 105-336(a) or G.S. 105-336(b), it shall ascertain the portion of the total value subject to taxation in this State by applying property, business, and mileage factors thereto in accordance with the ratio that the company's property, business, or mileage in this State bears to its total property, business, or mileage. In its discretion, the Department may use one or more of the factors listed in the preceding sentence in order to achieve a fair and accurate result in the apportionment of the value of the property of any public service company. The following definitions apply in this section:(1) Business factor. - Data that reflect the use of the company's property, such as gross revenue, net income, tons of freight carried, revenue ton miles, passenger miles, car miles, ground hours, and comparable data.(2) Mileage factor. - Factual information as to the linear miles of the company's track, wire, lines, pipes, routes, and similar operational routes and factual information as to the miles traveled by the company's rolling stock.(3) Property factor. - Investment in property; it may be either gross or net investment or any other reasonable figure reflecting the company's investment in property. (1939, c. 310, s. 1609; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 2014-3, s. 11.1(d).)
NC Gen Stat § 105-339 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 23 - Public Service Companies.|§ 105-339 - Certification of appraised valuations of nonsystem property and locally assigned rolling stock, tangible personal property of tower aggregator companies, and tangible personal property of mobile telecommunications companies.

 105-339. Certification of appraised valuations of nonsystem property and locally assigned rolling stock, tangible personal property of tower aggregator companies, and tangible personal property of mobile telecommunications companies.Having determined the appraised valuations of the nonsystem properties of public service companies in accordance with subdivisions (b)(2) and (b)(3) of G.S. 105-335 and the appraised valuations of locally assigned rolling stock in accordance with subdivision (c)(1) of G.S. 105-335, the appraised valuations of the tangible personal property of tower aggregator companies in accordance with G.S. 105-336(d) and the appraised valuations of the tangible personal property of mobile telecommunications companies in accordance with G.S. 105-336(c) and (d), the Department of Revenue shall assign those appraised valuations to the taxing units in which such properties are situated by certifying the valuations to the appropriate counties and municipalities. Each local taxing unit receiving such certified valuations shall assess them at the figures certified and shall tax the assessed valuations at the rate of tax levied against other property subject to taxation therein. (1939, c. 310, s. 1610; 1971, c. 806, s. 1; 1973, c. 476, s. 193; c. 695, s. 18; 2014-3, s. 11.1(f); 2015-6, s. 2.17(b).)
NC Gen Stat § 105-340 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 23 - Public Service Companies.|§ 105-340 - Certification of appraised valuations of railroad companies.

 105-340. Certification of appraised valuations of railroad companies.(a) Having determined the appraised valuation of the "nondistributable" system property of a railroad company, the Department of Revenue shall assign the valuations for taxation to the local taxing units in which such property is situated in the same manner as is provided for nonsystem property in G.S. 105-339.(b) Having determined the appraised valuation of the "distributable" system property of a railroad company and having allocated the valuations in accordance with G.S. 105-338(b)(1), the Department of Revenue shall then certify the amounts of those allocations to the local taxing units to which such amounts are due in accordance with the provisions of G.S. 105-341.(c) Each local taxing unit receiving certified valuations in accordance with this section shall assess them at the figures certified and shall tax the assessed valuations at the rate of tax levied against other property subject to taxation therein. (1939, c. 310, s. 1620; 1971, c. 806, s. 1; 1973, c. 476, s. 193; c. 695, s. 19.)
NC Gen Stat § 105-341 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 23 - Public Service Companies.|§ 105-341 - Certification of public service company system appraised valuations.

 105-341. Certification of public service company system appraised valuations.Having determined the appraised valuations of public service company system property in accordance with subdivision (b)(1) of G.S. 105-335 and having allocated the valuations in accordance with G.S. 105-338(b)(2) and (3), the Department of Revenue shall assign each local taxing unit's appraised valuations by certifying them to the appropriate counties and municipalities. Each local taxing unit receiving such certified valuations shall assess them at the figures certified and shall tax the assessed valuations at the rate of tax levied against other property subject to taxation therein. (1939, c. 310, s. 1610; 1971, c. 806, s. 1; 1973, c. 476, s. 193; c. 695, s. 20.)
NC Gen Stat § 105-343 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 23 - Public Service Companies.|§ 105-343 - Penalty for failure to make required reports.

 105-343. Penalty for failure to make required reports.Any public service company which fails or refuses to prepare and deliver to the Department of Revenue any report required by this Article shall forfeit and pay to the State of North Carolina one hundred dollars ($100.00) for each day the report is delayed beyond the date on which it is required to be submitted. This penalty may be recovered in an action in the appropriate division of the General Court of Justice of Wake County in the name of the State on the relation of the Secretary of Revenue. When collected, the penalty shall be paid into the general fund of the State. The Secretary shall have the power to reduce or waive the penalty provided in this section for good cause. (1939, c. 310, s. 1606; 1971, c. 806, s. 1; 1973, c. 476, s. 193.)
NC Gen Stat § 105-344 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 23 - Public Service Companies.|§ 105-344 - Failure to pay tax; remedies; penalty.

 105-344. Failure to pay tax; remedies; penalty.If any public service company fails or refuses to pay any taxes imposed on its property by any taxing unit of this State, the taxing unit may bring an action in the appropriate division of the General Court of Justice of the county in which the taxing unit is located for the recovery of the tax. Not less than 15 days before such an action is instituted, the taxing unit shall notify the taxpayer by registered or certified mail of its intention to bring the action. The judgment rendered in such an action shall include the tax imposed and unpaid and, as an additional tax, a penalty of fifty percent (50%) of the amount of the tax with interest on the sum of these taxes at the rate of nine percent (9%) per annum from the date the tax was due to be paid, plus reasonable attorneys' fees for the prosecution of the action to be fixed by the court. (The awarding of attorneys' fees by the court shall not prevent the taxing unit from paying its attorney an additional fee pursuant to contract, nor shall it prevent the taxing unit from requiring that the attorneys' fees awarded by the court be paid into the general fund of the taxing unit in accordance with any arrangement between the taxing unit and its attorneys.) The judgment rendered by the court may include a mandamus ordering the payment of the judgment, penalty, interest, and costs including the attorneys' fees as part of the costs.If, during the pendency of an action brought under this section, additional or subsequent taxes shall accrue, those taxes, together with penalties and interest, may be included in the judgment if, prior to rendition of the judgment, the tax collector of the taxing unit files with the court a certificate of the additional taxes, penalties, and interest.In any action brought under this section, the appraised valuation of the taxpayer's property as determined, allocated, and certified to the taxing unit by the Department of Revenue shall be conclusive and shall not be subject to collateral attack. (1939, c. 310, s. 1611; 1971, c. 806, s. 1; c. 931, s. 1; 1973, c. 476, s. 193.)
NC Gen Stat § 105-345 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 24 - Review and Enforcement of Orders.|§ 105-345 - Right of appeal; filing of exceptions.

 105-345. Right of appeal; filing of exceptions.(a) No party to a proceeding before the Property Tax Commission may appeal from any final order or decision of the Commission unless within 30 days after the entry of such final order or decision the party aggrieved by such decision or order shall file with the Commission notice of appeal and exceptions which shall set forth specifically the ground or grounds on which the aggrieved party considers said decision or order to be unlawful, unjust, unreasonable or unwarranted, and including errors alleged to have been committed by the Commission.(b) Any party may appeal from all or any portion of any final order or decision of the Commission in the manner herein provided. Copy of the notice of appeal shall be mailed by the appealing party at the time of filing with the Commission, to each party to the proceeding to the addresses as they appear in the files of the Commission in the proceeding. The failure of any party, other than the Commission, to be served with or to receive a copy of the notice of appeal shall not affect the validity or regularity of the appeal.(c) The Commission may on motion of any party to the proceeding or on its own motion set the exceptions to the final order upon which such appeal is based for further hearing before the Commission.(d) The appeal shall lie to the Court of Appeals as provided in G.S. 7A-29. The procedure for the appeal shall be as provided by the rules of appellate procedure.(e) The Court of Appeals shall hear and determine all matters arising on such appeal, as in this Article provided, and may in the exercise of its discretion assign the hearing of said appeal to any panel of the Court of Appeals. (1979, c. 584, s. 3; 1983, c. 565.)
NC Gen Stat § 105-345.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 24 - Review and Enforcement of Orders.|§ 105-345.1 - No evidence admitted on appeal; remission for further evidence.

 105-345.1. No evidence admitted on appeal; remission for further evidence.No evidence shall be received at the hearing on appeal to the Court of Appeals but if any party shall satisfy the court that evidence has been discovered since the hearing before the Property Tax Commission that could not have been obtained for use at that hearing by the exercise of reasonable diligence, and will materially affect the merits of the case, the court may, in its discretion, remand the record and proceedings to the Commission with directions to take such subsequently discovered evidence, and after consideration thereof, to make such order as the Commission may deem proper, from which order an appeal shall lie as in the case of any other final order from which an appeal may be taken as provided in G.S. 105-345. (1979, c. 584, s. 3.)
NC Gen Stat § 105-345.2 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 24 - Review and Enforcement of Orders.|§ 105-345.2 - Record on appeal; extent of review.

 105-345.2. Record on appeal; extent of review.(a) On appeal the court shall review the record and the exceptions and assignments of error in accordance with the rules of appellate procedure, and any alleged irregularities in procedures before the Property Tax Commission, not shown in the record, shall be considered under the rules of appellate procedure.(b) So far as necessary to the decision and where presented, the court shall decide all relevant questions of law, interpret constitutional and statutory provisions, and determine the meaning and applicability of the terms of any Commission action. The court may affirm or reverse the decision of the Commission, declare the same null and void, or remand the case for further proceedings; or it may reverse or modify the decision if the substantial rights of the appellants have been prejudiced because the Commission's findings, inferences, conclusions or decisions are:(1) In violation of constitutional provisions; or(2) In excess of statutory authority or jurisdiction of the Commission; or(3) Made upon unlawful proceedings; or(4) Affected by other errors of law; or(5) Unsupported by competent, material and substantial evidence in view of the entire record as submitted; or(6) Arbitrary or capricious.(c) In making the foregoing determinations, the court shall review the whole record or such portions thereof as may be cited by any party and due account shall be taken of the rule of prejudicial error. The appellant shall not be permitted to rely upon any grounds for relief on appeal which were not set forth specifically in his notice of appeal filed with the Commission. (1979, c. 584, s. 3.)
NC Gen Stat § 105-345.3 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 24 - Review and Enforcement of Orders.|§ 105-345.3 - Relief pending review on appeal.

 105-345.3. Relief pending review on appeal.Pending judicial review, the Property Tax Commission is authorized, where it finds that justice so requires, to postpone the effective date of any action taken by it. Upon such conditions as may be required and to the extent necessary to prevent irreparable injury, a judge of the Court of Appeals is authorized to issue all necessary and appropriate process to postpone the effective date of any action by the Commission or take such action as may be necessary to preserve status or rights of any of the parties pending conclusion of the proceedings on appeal. The court may require the applicant for such stay to post adequate bond as required by the court. (1979, c. 584, s. 3.)