NORTH CAROLINA GENERAL ASSEMBLY

1979 SESSION

 

 

CHAPTER 1110

HOUSE BILL 1596

 

 

AN ACT TO REQUIRE APARTMENT OWNERS IN PASQUOTANK AND DARE COUNTIES TO GIVE TENANT LISTS TO THE COUNTY TAX SUPERVISOR.

 

The General Assembly of North Carolina enacts:

 

Section 1. Article 18 of Chapter 105 of the North Carolina General Statutes is amended to add a new section to read as follows:

"§ 105-316.9.  Reports by apartment complex owners or managers.(a)  As of January 1 each year every apartment complex owner (or their manager or rental agent) and any person or company renting or leasing one (1) or more units to be occupied by the lessee as a residence, shall report to the tax supervisor of the county in which the units are located, the name and address of the lessee and shall stipulate whether the lessee rents or leases a furnished apartment or an unfurnished apartment.

(b)       Any person who fails to make any report required by subsection (a) of this section by January 15 of any year shall be liable to the county in which the apartment or apartment complex is located for a penalty of five hundred dollars ($500.00). This penalty may be recovered in a civil action in the appropriate division of the General Court of Justice of the county in which the apartment or apartment complex is located.

(c)       This section shall apply only to Pasquotank and Dare Counties."

Sec. 2. This act shall become effective with respect to taxable years beginning on and after January 1, 1981.

In the General Assembly read three times and ratified, this the 19th day of June, 1980.