AV-10V Application for Motor Vehicle Exemption

AV-10V Application is for motor vehicle exemption under North Carolina General Statute 105-330.3(b) Exemption or Exclusion. - 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 the assessor within 30 days of the date taxes on the vehicle are due. When an approved application is on file, the assessor must omit from the tax records the classified motor vehicles described in the application. An application is not required for vehicles qualifying for the exemptions or exclusions listed in G.S.. 105-282.1(a)(1). The remaining provisions of G.S.. 105-282.1 do not apply to classified motor vehicles.