(A) Definition. For the purpose of this section the following definitions shall apply unless the context clearly indicates or requires a different meaning.
MOBILE HOME, TRAILER or HOUSE TRAILER (all being referred to herein as “mobile homes”. Any vehicle or structure so designed and constructed as will permit occupancy thereof as sleeping quarters or a residence, temporary or permanent, for one or more persons; or the conduct of any business or profession, occupation or trade, or similar use thereof as a selling or advertising device; and so designed that it is or may be mounted on wheels for the purpose of conveyance on the public streets, roads or highways, propelled or drawn by its own or other power; and shall include all such mobile homes, regardless of the fact that they are underpinned or placed on a permanent foundation, until such time as the mobile home assumes the character of real property and is so listed for ad valorem tax purposes. This definition shall include, but is not limited to, a mobile home as defined in the Zoning Ordinance of Davidson County, the Davidson County Health Regulations, and in G.S. Ch. 143, Art. 9A.
(B) Duty of owner or person in possession. Every owner or person in possession thereof, if other than the owner of a mobile home located within the county, except a mobile home temporarily located within the county with the express predetermined intent and purpose of conveyance outside of the county within 30 days after arrival, a mobile home held for display or exhibition purposes by a mobile home dealer licensed by the state as such and displaying the license, and a mobile home passing through the county on a public street, road or highway for conveyance elsewhere, shall register the mobile home during the regular ad valorem tax-listing period of each year with the County Tax Supervisor’s Office, provided that registration as herein referred to shall not relieve any person from the obligation to list all property for ad valorem tax purposes in the manner required by law, and more particularly the Machinery Act of 1971 (G.S. §§ 105-271 et seq.) and provisions contained therein, including but not limited to G.S. § 105-316.
(C) Registration. Registration shall occur when the mobile home is properly listed with the County Tax Supervisor’s Office for ad valorem tax purposes; and upon such listing, the Tax Supervisor’s Office shall deliver a numbered plate, sticker or other appropriate device to the person registering or listing such mobile home., which device shall be displayed on the mobile home on or near the main door or exit so as to be clearly visible from the exterior. However, any mobile home otherwise required to be registered pursuant to this section shall not be deemed exempted from the provisions of this section, if listing for ad valorem tax purposes is not required.
(D) Registration after January 1. Mobile homes moved into or located within the county after January 1 of each year shall likewise be registered within 30 days after the mobile homes become located within the county; and in such event, registration shall be made by application to the County Tax Supervisor’s Office or the office of the County Superintendent of Inspections (at the time of electrical inspection or other required approval), if the mobile home at that time has not been registered. No permit provided for pursuant to the Zoning Ordinance of Davidson County, including but not limited to a special use permit, or the State Building Code shall be issued until the mobile home shall be registered as herein required.
(E) Information. Registration shall consist of delivery of a sticker or decal or other appropriate device upon receipt of the following information to be obtained from the owner or other person registering the vehicle:
(1) Name of the owner and person to be in possession if other than the owner;
(2) Year, make and model of the mobile home or vehicle; and
(3) Place, meaning tax block and lot where the mobile home is or will be located.
(F) Registration period. The period of registration for mobile homes shall be for the 12-month period of January 1 through December 31 of each year, and such mobile homes shall be registered annually thereafter, in the manner required herein. The decal or other device shall show the year for which issued and the date of expiration.
(G) Issuance of evidence of registration. For every registered mobile home, the County Tax Supervisor’s Office or other department referred to herein shall issue the person registering the mobile home an appropriate numbered plate, sticker or decal. Upon satisfactory evidence that any such registration numbered plate, sticker or decal has been lost or destroyed, the registrar shall issue a duplicate to the owner or person listing.
(H) Display of evidence of registration. Every mobile home located within the county, except as otherwise herein provided, shall, throughout the current issue year, display the assigned numbered plate, sticker or decal as herein required and in such manner as to be visible from the exterior at all times.
(I) Registration by Superintendent of Inspections. In order to facilitate the registration of mobile homes under the provisions of this section and to provide a procedure or registering mobile home at times other than when property is listed for ad valorem tax purposes, the Superintendent of Inspections is hereby authorized to register the vehicles as herein provided, and shall forthwith make a report of such registration to the County Tax Supervisor.
(Ord. passed 12- -74)