Form Av-6 - Request For Voluntary Disqualification From Present-Use Value Classification

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Form AV-6
(Rev. 8-07)
Request for Voluntary Disqualification from
Present-Use Value Classification
Owner’s Name ____________________________________ Phone # (_____)____________
Fax #
(_____)____________
(Please Print)
Use this form to:
1. Request voluntary disqualification from present-use value classification, and
2. Cause the deferred taxes for the current year and the three preceding years to be due and
payable as a result of the voluntary disqualification.
G.S. 105-277.4(c) states that the deferred taxes for the prior three tax years become due and
payable when the property is disqualified from present-use value classification. Therefore, a
request by the property owner to bill the deferred taxes (i.e. make the deferred taxes due and
payable) for any or all of the prior three years must be considered a request by the owner for
voluntary disqualification from present-use value classification.
Important! Please Read! -- Once this form has been signed and filed with the tax
assessor, the request cannot be rescinded or reversed. The filing of the form results in
disqualification. The deferred taxes become due and payable as of the date of disqualification.
The date of disqualification is the date that this form is filed with the tax assessor.
There is no statutory provision for releasing or refunding a tax imposed due to voluntary
disqualification, even if requested in error by the owner.
PLEASE CONSIDER YOUR REQUEST CAREFULLY.
List the parcel(s) for which voluntary disqualification from present-use value classification is requested.
Total
Full or Partial
If partial disqualification, describe and state
Parcel ID
Acres in
the number of acres to be disqualified.
Disqualification
Attach plat and/or documentation.
Parcel
(circle one)
Full
Partial
Full
Partial
Full
Partial
Full
Partial
Full
Partial
Comments: __________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________

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