House amendment makes the following changes to the 1st edition.

Amends proposed GS 105-330.4(e) to provide that, notwithstanding GS 105-380 (provisions concerning the release, refund, or compromise of taxes), county governing boards can adopt a resolution to create a uniform policy for the reduction or waiver of any interest or penalties for delinquent motor vehicle taxes for registered classified motor vehicles, for tax years prior to July 1, 2013 (previously, provided that the provisions are applicable notwithstanding any other provision of law and did not require a uniform policy, or mention a resolution, but gave the board complete discretion in granting a reduction or waiver upon making a record of the reasons).