yearly form they send you
http://www.wakegov.com/NR/rdonlyres/707B51CA-F3EB-4113-94DB-25C0B47CB1AD/0/IndivListForm2009.pdf
"
North Carolina General Statutes require all individuals owning personal property on January 1 of each year to annually list that property which is subject to taxation."
"Individual Personal Property includes:
Unlicensed vehicles (those not having an active North Carolina registration on January 1), including automobiles, trucks, trailers, campers and motorcycles
Boats, Boat Motors, Jet Skis, etc.
Mobile Homes
Aircraft, including Hot Air Balloons, Ultralights, and Gliders"
