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Form 4598e Wilmington North Carolina: What You Should Know

FISCAL YEAR END 2023 FUNDING Municipalities may use a combined formula to calculate their estimated annual cost-of-living adjustment to the Property Tax (PRT). SECTION 32-23-45: INCLUSIONS An exception shall not be available under this act for the cost of: (1) a property used only by a resident household (other than a nonresident or a business) located within a municipality pursuant to a contract for the purchase or lease of an occupied vehicle or for the installation of the vehicle in a vehicle; (2) utilities; and (3) any additional cost of the municipal service for the provision of the same services to the property when a residential address of a household member(s) exists within the same community, and the household resides in, or occupies, the property. Section 32-23-38: PRIVATE-SERIOUS CONDOMINIUM SERVICES A. The provisions of this part shall not apply to the provision of service by any private-service entity of: (1) the construction, repair, removal, demolition or conversion of a residential or nonresidential structure or any part thereof; the installation, alteration or repair of a sewage treatment plant; the installation of a sewer line; the installation of a water or wastewater system; the maintenance of a driveway or property boundary line; or the construction, alteration, repair, drainage, or grading of a residential or nonresidential structure or any part thereof. (2) the operation of vehicles on privately owned highways by law enforcement agencies or other officials, in which case such vehicle may, with the prior written approval of the Department of Health and Human Services and the approval of the Department of Transportation, be operated on a State-owned highway within this State if the operation is approved by the Department of Transportation. (3) the provision of services to a nonresidential building or site, including, but not limited to, a public school, a nonprofit business or a hospital within the scope of authority granted to a municipal corporation under Chapter 28.1 of Title 34 of the North Carolina Code of Laws and Chapter 35 of Title 28.2 of the North Carolina Administrative Code. (4) any services which are directly related to housing, health, or the environment unless authorized by the Department of Health and Human Services as a health and environmental service. B.

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