NC S310

Extends the lookback period for late property tax exemption applications under G.S. 105-278.3 (religious property) to five calendar years preceding the act's effective date, overriding the standard calendar year restriction

Requires release of property taxes levied during those five preceding calendar years if a late exemption application is approved

Prohibits refunds of taxes already paid, even if a late application is approved—only unpaid taxes may be released

Effective upon becoming law and applies to applications submitted on or after that date