GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2001
H	2
HOUSE BILL 253
Committee Substitute Favorable 3/21/01

Short Title:	Certain Manufactured Homes Real Property.	()	
Sponsors:	     	
Referred to:	     	
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, and to require an owner to surrender certificate of title when the manufactured home becomes real property.

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 is a  residential  structure; 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.  Article 3 of Chapter 20 of the General Statutes is amended by adding the following new section to read:
"§ 20-109.2. Surrender of titles to manufactured homes.
(a)	Surrender of Title. – When a manufactured home becomes real property as defined in G.S. 105-273(13), the owner shall submit an affidavit to the Division that the manufactured home meets this definition and shall surrender the certificate of title to the Division. The Division shall then rescind and cancel the certificate of title.
(b)	Sanctions. – A person who violates this section is subject to a civil penalty of up to one hundred dollars ($100.00), to be imposed in the discretion of the Commissioner."
SECTION 3.  Section 1 of this act is effective for taxes imposed for taxable years beginning on or after July 1, 2001.  Section 2 of this act becomes effective October 1, 2001.  The remainder of this act is effective when it becomes law.