GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1999

H	2 

HOUSE BILL 133*
Committee Substitute Favorable 6/24/99

Short Title:  Exempt Disabled Veteran Vehicles.	(Public)

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Sponsors:

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Referred to:  

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February 23, 1999

A BILL TO BE ENTITLED
AN ACT TO EXEMPT FROM PROPERTY TAX MODIFIED MOTOR VEHICLES OWNED BY DISABLED VETERANS WHO ARE ELIGIBLE FOR FEDERAL SPECIAL EQUIPMENT ALLOWANCES.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-275 is amended by adding a new subdivision to read: 
"(5a)	A motor vehicle owned by a disabled veteran that is altered with special equipment to accommodate a service-connected disability.  As used in this section, disabled veteran means a person as defined in 38 U.S.C. § 101(2) who is entitled to special automotive equipment for a service-connected disability, as provided in 38 U.S.C. § 3901."
Section 2.  This act is effective for taxes imposed for taxable years beginning on or after July 1, 1999.