The court vacated an adjudication of delinquency for second-degree sex offense where the petition alleged the 3-year old victim was mentally disabled, mentally incapacitated, or physically helpless because there was no evidence the victim had any mental or physical limitations, as those terms are defined by G.S. 14-27.1. The petition alleged the 13-year-old juvenile engaged in a sexual act, “namely, having victim lick his penis and testicles with [victim] who was mentally disabled, mentally incapacitated, or physically helpless.” The State conceded there was no evidence the victim had any mental or physical limitations that would satisfy the statutory definitions of “mentally disabled,” “mentally incapacitated,” or “physically helpless.”