GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2001
H	1
HOUSE BILL 253

 
 
Short Title:	Certain Manufactured Homes Real Property.	()	
Sponsors:	Representatives Brubaker; and Preston.	
Referred to:	Finance.	
February 26, 2001

A BILL TO BE ENTITLED
AN ACT TO PROVIDE THAT MANUFACTURED HOMES NEED NOT HAVE MULTIPLE SECTIONS TO QUALIFY AS REAL PROPERTY FOR PROPERTY TAX PURPOSES.

The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑273(13) reads as rewritten:
"§ 105‑273.  Definitions.
When used in this Subchapter (unless the context requires a different meaning):
. . .
(13)	'Real property,' 'real estate,' and 'land' mean not only the land itself, but also buildings, structures, improvements, and permanent fixtures on the land, and all rights and privileges belonging or in any  way appertaining to the property. These terms also mean a manufactured home as defined in G.S. 143‑143.9(6) if it  has the moving hitch, wheels, and axles  removed and is placed upon a permanent enclosed foundation on land owned by the owner of the manufactured home."
SECTION 2.  This act is effective for taxes imposed for taxable years beginning on or after July 1, 2001.