{"data":{"id":"us-nc/n.c.-gen.-stat.-105-316.8","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-316.8","heading":"Taxable situs not presumed.","body":"Nothing in G.S. 105-316.1 through 105-316.8 shall be interpreted so as to subject to taxation any mobile home which does not have a taxable situs within this State under the general rules of law appropriate to such a determination. (1975, c. 881, s. 1.)","path":["","SUBCHAPTER II. LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY.","Article 18. Reports in Aid of Listing."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-316.8.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"1dcbbdb448e12b256e1d783580c72c5813b358f21a3929c542273df8bcf35de9","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-316.7","next":"us-nc/n.c.-gen.-stat.-105-317"},"notice":"GroundRules: Original legal text. Not legal advice."}