(A) Definition. As used in this section, the terms MOBILE HOME, TRAILER, or HOUSE TRAILER (all being referred to herein as MOBILE HOMES) shall mean and shall be so construed to mean: 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 the mobile homes, regardless of the fact that they are underpinned or placed on a permanent foundation, until the 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 any applicable county district or other local health regulations in force and effect in the county, in G.S. Chapter 143, Article 9A, in G.S. Chapter 105, Article 18, and other applicable general statutes.
(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 shall register the mobile home during the regular ad valorem tax listing period of each year with the Tax Supervisor’s office of the county; 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 and G.S. §§ 105-316.1 et seq. Exceptions to this duty are:
(1) 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;
(2) A mobile home held for display or exhibition purposes by a mobile home dealer licensed by the state and displaying the license;
(3) A mobile home passing through the county on a public street, road, or highway for conveyance elsewhere; and
(4) A mobile home held for sale by a manufacturer.
(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 the listing, the Tax Supervisor’s office shall deliver a numbered plate, sticker, or other appropriate device to the person registering or listing the 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; provided, however, that any mobile home otherwise required to be registered pursuant to this subchapter shall not be deemed exempted from the provisions of the subchapter, 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 this event, registration shall be made by application to the county’s Tax Supervisor’s office or to the appropriate Department 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 county ordinances, 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, if applicable, 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’s 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 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 or 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 a manner as to be visible from the exterior at all times.
(I) Registration by Department of Inspection. In order to facilitate the registration of mobile homes under the provisions of this subchapter and to provide a procedure for registering mobile homes at times other than when property is listed for ad valorem tax purposes, the head of the Department of Inspections or his or her designee is authorized to register the vehicles as herein provided, and shall forthwith make a report of the registration to the county’s Tax Supervisor.
(J) Effective Date. This subchapter became effective on January 1, 1977.
(Ord. passed - -)