105-316.3. Issuance of permits.
(a) Except as otherwise provided in G.S. 105-316.2 above, 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 the owner to the county or to any other taxing unit therein, 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 of the mobile home. He shall also maintain a record of all permits issued. (1975, c. 881, s. 1.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 18 - Reports in Aid of Listing.
§ 105-313 - Report of property by multi-county business.
§ 105-315 - Report by persons having custody of tangible personal property of others.
§ 105-316 - Reports by house trailer park, marina, and aircraft storage facility operators.
§ 105-316.1 - Tax permit required to move mobile home.
§ 105-316.2 - Requirements for obtaining permit.
§ 105-316.3 - Issuance of permits.
§ 105-316.4 - Issuance of permits under repossession.
§ 105-316.6 - Penalties for violations.