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Wd <br />-3- <br />The Commission based its decision on the express <br />mandate set out in G.S. 105- 282.1(a): <br />Every owner of property claiming exemption or <br />exclusion from property taxes under the <br />provisions of this Subchapter has the burden <br />of establishing that the property is entitled <br />thereto. Except as otherwise provided below, <br />every owner claiming exemption or exclusion <br />hereunder shall annually, during the regular <br />listing period, file an application therefor <br />with the tax supervisor of the county in <br />which the property would be subject to taxes <br />if taxable. (Emphasis added.) <br />The Commission emphasized that this statutory requirement allows <br />no flexibility for the filing of an application for exemption <br />after the listing period. The rationale for this strict <br />application is "to enable the taxing officials to determine the <br />reductions in their tax base prior to setting the tax rate." <br />Taxpayer here listed its property during the 1982 <br />listing period, which ended on 2 March 1982. The property was <br />therefore included in the tax base relied upon by the Tax <br />Supervisor when he submitted projected revenues to the County <br />Manager prior to 30 April as required by G.S. 159 -10. The Board <br />of County Commissioners was required to adopt a budget ordinance <br />making appropriations and levying taxes upon this tax base not <br />later than 1 July. G.S. 159- 13(a). By the time Taxpayer applied <br />for exempt status on 30 June, the County's budget ordinance was <br />established. Allowing removal of a taxpayer's listed property <br />from the tax base after the listing period has closed and the <br />county has relied upon this tax base in projecting revenues and <br />proposing a budget would clearly jeopardize the county's budget. <br />