RES-2010-095 Resolution Providing the Electronic Listing for Business Personal Property

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RF-5- ao10-oq 5- 2 ORANGE COUNTY BOARD OF COMMISSIONERS RESOLUTION PROVIDING FOR ELECTRONIC LISTING AND EXTENDING THE TIME FOR FILING ELECTRONIC LISTINGS OF PERSONAL PROPERTY FOR PROPERTY TAX PURPOSES WHEREAS, North Carolina General Statute § 105-304 authorizes Counties to permit electronic listing of business personal property,and WHEREAS,North Carolina General Statute 105-311(b)authorizes electronic signature of personal property listings which are submitted electronically, NOW THEREFORE BE IT RESOLVED as follows: Section 1. The Orange County Board of Commissioners hereby authorizes personal property listings to be submitted and signed electronically. Sec. 2. The following procedures will apply to electronic tax filings. Electronic listings must be submitted online. Facsimiles will not be accepted as electronic listings. In order to file electronically, the taxpayer must use an electronic listing application approved by the County. To request an extension to electronically file personal property listings after January 31, the taxpayer must file an online request for extension of time during the month of January and must provide an Account ID provided by the County and associated with the location for which the extension is requested. Once an extension of time has been granted by the assessor the electronic filing must be received by the Orange County Assessor no later than April 15 in order to avoid late list penalties. Sec. 3. This resolution shall be recorded in the minutes of the Orange County Board of Commissioners and notice of the procedure and extension of time for electronic filing of business personal property listings shall be published as required by G.S. § 105-296(c). Sec. 4. This resolution is effective for all tax years after its adoption and at such time as the Assessor has the ability to implement a system for electronic listing.