NORTH CAROLINA GENERAL ASSEMBLY

1979 SESSION

CHAPTER 356

SENATE BILL 203

AN ACT TO SET THE SAME APPLICATION PERIOD AS LISTING PERIOD FOR SENIOR CITIZENS AND DISABLED PERSONS USING THE HOMESTEAD EXCLUSION.

The General Assembly of North Carolina enacts:

Section 1.  The first sentence of G.S. 105-277.1(c) is amended to read as follows:

"(c)       Application. Applications for the exclusions provided by this section are to be filed during the regular listing period, but, shall be accepted at anytime up to and through April 15 of the calendar year for which they are to be effective."

Sec. 2.  This act is effective with respect to taxable years beginning on and after January 1, 1980.

In the General Assembly read three times and ratified, this the 13th day of April, 1979.