Tax department

TAX DEPARTMENT

230 GOVERNMENT CENTER DRIVE, SUITE 190

WILMINGTON, NORTH CAROLINA 28403-1671

NCGS 105-330.9, on reverse, designates “antique automobiles’ a special class of property, which may only be assessed at the lower of its true value or five hundred dollars ($500.00). In order to determine qualification, the Assessor’s office must have on file a copy of the owner’s affirmation that all five conditions of the statute found on the back of this application are met. If you feel that this vehicle meets the qualifications for this classification, this form must be filed within 15 days of the date of this notice.

Vehicle Information: Year: ________________ Make:__________________ Model:______________________

Tag #:________________________________ VIN:________________________________________________________________

Titled Owner: ______________________________________________________________________________________________

Please answer the following questions for the vehicle described on this form and sign the affirmation on the back of this form. The assessor reserves the right to deny the classification of any automobile believed not to qualify.

If yes, please indicate the last such activity. _____________________________________ Date ______________

Is the vehicle driven to those activities? Yes___________________ No___________________

Estimate the number of such activities that this vehicle has attended in the last year: ___________

Explanation (if needed)__________________________________________________________________________________

3. How often and for what reason do you drive this vehicle? __________________________________________

________________________________________________________________________________________________________________

Percent of mileage driven for Public Interest Functions __________%, Other Use ______________%.

Yes ___________ No ___________

Under penalties prescribed by law, I hereby affirm that to the best of my knowledge and belief, the statements and information on this application are true and correct, and are made for the purpose of determining special assessment provided in North Carolina General Statute §105-330.9.

(a) For the purpose of this section, the term “antique automobile” means a motor vehicle that

meets ALL of the following conditions:

(1) It is registered with the Division of Motor Vehicles and has an historic vehicle special

license plate under G.S. 20-79.4.

(2) It is maintained primarily for use in exhibitions, club activities, parades, and other

public interest functions.

(3) It is used only occasionally for other purposes.

(4) It is owned by an individual.

(5) It is used by the owner for a purpose other than the production of income and is not

used in connection with a business.

(b) Antique automobiles are designated a special class of property under Article V, Sec. 2(2) of the North Carolina Constitution and shall be assessed for taxation in accordance with this section. An antique automobile shall be assessed at the lower of its true value or five hundred dollars ($500.00).

For Tax Office Use:

Timely:___________________ Approved by:________________________ Date: _______________________