Apartment / Unit
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Vehicle Make*Vehicle Model*Vehicle Year*Tag #*VIN #*Titled Owner*
What is the primary use of the vehicle?*Is the vehicle used in car shows, parades or other public interest functions?*YesNoIf yes, please indicate the last such activityDate it was last used
Is the vehicle driven to those activities?*YesNoEstimate the number of such activities that this vehicle has attended in the last year:*Explanation (if needed)Is the vehicle owned by an individual or business?*IndividualBusinessHow often and for what reason do you drive this vehicle?*What is the current odometer reading?*Mileage driven in the past 12 months*Percent of mileage driven for Public Interest Functions*Percent of mileage driven for other purposes*§ 105-330.9. Antique automobiles.
(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).
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.*
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