AV-6 - Request for Voluntary Disqualification from PUV

10 AV - 6 Request for Voluntary Disqualification from Web Present - Use Value Classification 1 - 14 Full Name of Owner s Telephone Number Fax Number Instructions 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 The deferred taxes for the three tax years preceding disqualification become due and payable when the property is disqualified from present - use value classification GS 105 - 2774 c Voluntary disqualification should not be requested if you wish to pay any or all of the deferred taxes and still retain your present - use value classification File Form AV - 3 , not this form , if you wish to voluntarily pay some or all of your taxes and retain 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Important Please Read - - Once this form has been signed and filed with the tax assessor , the request cannot be rescinded or reversed The filing of the form results in disqualification The deferred taxes become due and payable as of the date of disqualification The date of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 voluntary disqualification was 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 Full or Partial If partial disqualification , describe and state Total Acres Parcel ID Disqualification the number of acres to be disqualified in Parcel check one Attach plat and or documentation Full Partial Full Partial Full Partial Full Partial Full Partial Comments PagePage 2 , AV - 6 , Web , 1 - 14 Voluntary Payment of Deferred Taxes Without Disqualification - File Form AV - 3 , not this form , if you wish to pay any or all of the deferred taxes without being disqualified from the present - use value program GS 105 - 2771F allows a property owner receiving present - use value to pay any or all of the deferred taxes for that property without affecting the eligibility of the property for present - use value classification The payments are immediately applied to the existing deferred taxes and are not held for application to additional deferred taxes resulting from any future removal from the program Request for Estimate of Deferred Taxes - File Form AV - 7 , not this form , if you are only requesting an estimate of deferred taxes potentially due as of the estimate date An estimate does not disqualify the property from present - use value classification ACKNOWLEDGEMENT I we , the undersigned , hereby acknowledge the following 1 I we are the owner s of record of the above listed property on the date this form is filed with the tax assessor 2 I we acknowledge that voluntary disqualification should not be requested if I we wish to voluntarily pay the deferred taxes and still retain present - use value classification 3 Voluntarily disqualification from present - use value classification is requested for the above listed property 4 The date of voluntary disqualification is the date that this form is filed with the tax assessor 5 I we understand that the request for voluntary disqualification , once filed with the tax assessor , cannot be rescinded or reversed If the request was made in anticipation of a property transfer but the property does not actually transfer , the owner may be able to immediately re - qualify for the next tax year under certain conditions ; however , the taxes billed as a result of the disqualification resulting from the filing of this form remain in force 6 Voluntary disqualification but not voluntary payment only will preclude a potential buyer from immediate present - use value eligibility under the provisions of GS 105 - 2773 b2 1 for Continued Use The new owner may or may not be able to immediately qualify under other statutory provisions for the next tax year Signatures — All owners must sign this form An attorney licensed to practice law in North Carolina who is representing the current owner may sign for the owner All tenants of a tenancy in common must sign this form If husband and wife own the property as tenants by the entirety , either the husband or the wife may sign , but both are recommended to sign All general partners of a partnership must sign An officer of a corporation may sign for the corporation An officer of an LLC may sign for the LLC A trustee may sign for the trust Name Owner or Owner’s Attorney - Please Print Signature Owner or Owner’s Attorney Date Name Owner or Owner’s Attorney - Please Print Signature Owner or Owner’s Attorney Date Name Owner or Owner’s Attorney - Please Print Signature Owner or Owner’s Attorney Date Name Owner or Owner’s Attorney - Please Print Signature Owner or Owner’s Attorney Date Contact Person for Owner’s Attorney Phone Fax ASSESSOR’S USE ONLY DATE FILED ____________________________________ MAIL HAND - DELIVEREDPage