Request for Additional Information to Determine Qualification for Motor Vehicle Exemption

10 REQUEST FOR ADDITIONAL INFORMATION TO DETERMINE QUALIFICATION FOR MOTOR VEHICLE EXEMPTION Year County City or Town Owners Name Address Vehicle Description Make Model Year VIN The following information is necessary in determining whether or not the motor vehicle qualifies for an exemption Describe how the vehicle is used What percent of time is the vehicle used for the above purpose Is the vehicle available for personal use such as shopping , vacations , etc If yes , what percent of time is for personal use List the name and title position of all authorized drivers Attach a separate sheet if necessary Is the vehicle available to other staff church members If yes , to whom and how often How often is the vehicle parked or not in use Where is the vehicle parked when not in use AFFIRMATION Under penalties prescribed by law , I hereby affirm that to the best of my knowledge and belief , the statements and information on this form are true and correct , and are for purposes of clarifying an application for exemption from taxation of the vehicle described herein Date Signature Title Phone NumberPageForm AV - 10V Reverse Web 11 - - 02 TEXT OF STATUTE PROVIDING FOR FILING OF APPLICATION FOR PROPERTY TAX EXEMPTION § 105 - 3303 Assessors duty to list classified motor vehicles ; application for excmpl status a I Registered Vehicles The assessor shall I isl , appraise , and assess all taxable classified motor vehicles for county , municipal , and special district taxes each year in the name oflhc record owner as of the day on which the current vehicle registration is renewed or the day on which a new registration is applied for The owner of a classified motor vehicle listed pursuant lo this subdivision need nol lisl the vehicle as provided in GS I 05 · - 306 ; GS 105 - · J 12 docs not apply to classified motor vehicles listed pursuant to this subdivision 2 Unregistered Vehicles The owner of a classified motor vehicle who does not register the vehicle or does not renew the registration of the vehicle on or before lhe expiration date of the current registration shall list the vehicle for taxes by filing an abstract with the assessor of the county in which the vehicle is located on or before January 31 following lhc date the unregistered vehicle is acquired or , in the case of a registration hat is not renewed , January 31 following the dale the registration expires , and on or before January 31 of each succeeding year lhal lhc vehicle is unregistered If a classified motor vehicle listed pursuant to this section is registered during the calendar year in which ii was Iisled , it shall be taxed for the fiscal year that opens in the calendar year of listing as an unregistered vehicle A vehicle required to be listed pursuant to this subdivision that is not listed by January 31 shall be subject to discovery pursuant to GS 105 - 312 b The owner of a classified motor vehicle who claims an exemption or exclusion from tax under this Subchapter has the burden of establishing that the vehicle is entitled to the exemption or exclusion The owner may establish prima facie entitlement to exemption or exclusion of the classified motor vehicle by filing an application for exempt status with lhc assessor When an approved application is on file , the assessor shall omit from the tax records classified motor vehicles described in the application c The owner of a classified motor vehicle that has been omitted from the tax records as provided in subsection b shall report to the assessor any classified motor vehicle registered in the owners name or owned by him that docs not qualify for exemption or exclusion for the current year This report shall be made within 30 days after the renewal of regislrdtion or initial registration of the vehicle or , for an unregistered vehicle , on or before January 31 of the year in which the vehicle is required lo be listed by subdivision a 2 A classified motor vehicle that does nol qualify for exemption or exclusion but has been omitted from lhe tax records as provided in subsection b is subject to discovery under the provisions of GS I 05 · · · 3 2 , except that in lieu of the penalties prescribed by GS I 05 - 3 I 2 h there shall be assessed a penalty of one hundred dollars 10000 for each registration period that elapsed before the disqualification was discovered d } The provisions of GS 105 · · 282 l do nol apply to classified motor vehicles 1991 , c 624 , s l · · · ·Page