Timothy "Dwane" Brinson
Administration Bldg. II
The Tax Department is responsible for:
• Listing real and personal property
• Assessing real and personal property
• Maintenance of property maps
• Property ownership changes
• Collection of current and delinquent taxes
• Room occupancy taxes
• Fees associated with solid waste
• Fees associated with county owned parking facilities
• Issuing Beer and Wine License
Last day for operators of qualifying mobile home parks, marinas, and aircraft storage facilities to make required ownership reports to county assessor.
- Date: 01/15/2015
§ 105-316. Reports by house trailer park, marina, and aircraft storage facility operators.
(a) As of January 1 each year:
(1) Every operator of a park or storage lot renting or leasing space for three or
more house trailers or mobile homes shall furnish to the assessor of the
county in which the park or lot is located the name of the owner of and a
description of each house trailer or mobile home situated thereon.
(2) Every operator of a marina or comparable facility renting, leasing, or
otherwise providing dockage or storage space for three or more boats,
vessels, floating homes, or floating structures shall furnish to the assessor of
the county in which the marina or comparable facility is located the name of
the owner of and a description of each boat, vessel, floating home, or
floating structure for which dockage or storage space is rented, leased, or
(3) Every operator of a storage facility renting or leasing space for three or more
airplanes or other aircraft shall furnish to the assessor of the county in which
the storage facility is located the name of the owner of and a description of
each airplane or aircraft for which space is rented or leased.
(b) Any person who fails to make any report required by subsection (a), above, by
January 15 of any year shall be liable to the county in which the house trailers, mobile homes,
boats, vessels, floating homes, floating structures, or airplanes are taxable for a penalty to be
measured by any portion of the tax on the personal property that has not been paid at the time
the action to collect this penalty is brought, plus two hundred fifty dollars ($250.00). 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 personal property is taxable. Upon recovery of this penalty,
the tax on the personal property shall be deemed to be paid.