AV-3 Application for voluntary payment of deferred taxes without requesting disqualification under North Carolina General Statute 105-277.1F which allows a property owner receiving present-use value to voluntarily pay any or all of the deferred taxes 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. If you wish to be removed from present-use value classification, file Form AV-6 instead of this form.