NORTH CAROLINA GENERAL ASSEMBLY
1981 SESSION

CHAPTER 28
HOUSE BILL 14

AN ACT TO EXTEND THROUGH APRIL 15, 1981, THE PERIOD FOR APPLYING FOR THE HOMESTEAD EXEMPTION FOR PROPERTY TAXES FOR CALENDAR YEAR 1980.

The General Assembly of North Carolina enacts:

Section 1. Section 2 of Chapter 356, Session Laws of 1979, is amended by adding the following new language at the end of that section: "Notwithstanding the amendment made to G.S. 105‑277.1(c) by the first section of this act, applications for the exclusion provided by G.S. 105‑277.1 for calendar year 1980 shall also be accepted as timely filed if filed at any time from April 16, 1980, through April 15, 1981. A properly completed application for calendar year 1980 received on or after April 16, 1980, but before April 16, 1981, shall constitute a request for release or refund, as provided in G.S. 105‑381."
Sec. 2. This act shall become effective upon ratification.
In the General Assembly read three times and ratified, this the 17th day of February, 1981.