NC S273

Adds new subsection (e) to G.S. 105-330.4 allowing county governing boards to adopt resolutions to reduce or waive interest and penalties on delinquent motor vehicle taxes for registered classified motor vehicles for tax years prior to July 1, 2013.

Authorizes counties to create uniform policies for penalty and interest relief on past motor vehicle tax delinquencies, providing flexibility in tax enforcement for older tax years.

Effective upon becoming law, ratified August 6, 2015 and approved August 11, 2015.