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Tax Collections/Tax Mapping
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Disabled Veterans: Specially
Equipped Motor Vehicles: G.S. 105-275(5)
and (5a) |
Resources |
Qualifying property:
(1) motor vehicle given to qualified
owner by United States government on
account of disabilities suffered in
World War II, the Korean Conflict, or
the Viet Nam Era, or (2) motor vehicle
altered with special equipment to
accommodate a service-connected
disability
Qualified owner: As to
category (1), disabled veteran of World
War II, the Korean Conflict, or the Viet
Nam Era receiving gift of qualifying
property, or a person entitled to
receive gift of qualifying property
under 38 U.S.C. § 252. As to category
(2), disabled veterans as defined by 38
U.S.C. § 101(2) who is entitled to
special automotive
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Administrator:
Tax Phone:
(252) 794-5310
Fax:
(252) 794-5357
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equipment for service-connected
disability, as provided by 38 U.S.C. §
3901.
Application Procedure: annual
application required (General
Application)
Relief Granted: Exempt
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38 USC Sec. 101 01/22/02
TITLE 38 - VETERANS' BENEFITS PART I -
GENERAL PROVISIONS CHAPTER 1 –
Sec. 101. Definitions: For the purposes
of this title -
(1) The terms ''Secretary'' and
''Department'' mean the Secretary of
Veterans Affairs and the Department of
Veterans Affairs, respectively.
(2) The term ''veteran'' means a person
who served in the active military,
naval, or air service, and who was
discharged or released there from under
conditions other than dishonorable.
38 USC Sec. 3901 01/22/02
TITLE 38 - VETERANS' BENEFITS PART III -
READJUSTMENT AND RELATED BENEFITS
CHAPTER 39 - AUTOMOBILES AND ADAPTIVE
EQUIPMENT FOR CERTAIN
DISABLED VETERANS AND MEMBERS OF THE
ARMED FORCES
Sec. 3901. Definitions
For purposes of this chapter -
(1) The term ''eligible person'' means -
(A) any veteran entitled to compensation
under chapter 11 of this title for any
of the disabilities described in
subclause (i), (ii), or (iii) below, if
the disability is the result of an
injury incurred or disease contracted in
or aggravated by active military, naval,
or air service:
(i) The loss or permanent loss of use of
one or both feet;
(ii) The loss or permanent loss of use
of one or both hands;
(iii) The permanent impairment of vision
of both eyes of the following status:
central visual acuity of 20/200 or less
in the better eye, with corrective
glasses, or central visual of more than
20/200 if there is a field defect in
which the peripheral field has
contracted to such an extent that the
widest diameter of visual field subtends
an angular distance no greater than
twenty degrees in the better eye; or
(B) any member of the Armed Forces
serving on active duty who is suffering
from any disability described in
subclause (i),(ii), or (iii) of clause
(A) of this paragraph if such disability
result of an injury incurred or disease
contracted in or aggravated by active
military, naval, or air service.
(2) The term ''adaptive equipment''
includes, but is not limited to, power
steering, power brakes, power window
lifts, power seats, and special
equipment necessary to assist the
eligible person into and out of the
automobile or other conveyance. Such
term also includes (A) air-conditioning
equipment when such equipment is
necessary to the health and safety of
the veteran and to the safety of others,
regardless of whether the automobile or
other conveyance is to be operated by
the eligible person or is to be operated
for such person by another person; and
(B) any modification of the size of the
interior space of the automobile or
other conveyance if
needed because of the physical condition
of such person in order for such person
to enter or operate the vehicle.
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