Amends Article 12 of GS Chapter 105 by enacting new, GS 105-282.2, requiring a municipality to release or refund any property taxes levied on property within that municipality's corporate limits for six months or less prior to deannexation if no notice of the tax has yet been sent to the taxpayer; eligible taxpayers are not required to apply for the refund or release which must be made pursuant to Article 27 of GS Chapter 105.  Effective when the act becomes law.