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Res- ao~o-o~ ~- <br />~a-~~~~~05 ~~, <br />ORANGE COUNTY BOARD OF COMMISSIONERS <br />• RESOLUTION PROVIDING FOR ELECTRONIC LISTING AND EXTENDING THE <br />TIME FOR FILING ELECTRONIC LISTINGS OF PERSONAL PROPERTY FOR <br />PROPERTY TAX PURPOSES <br />WHEREAS, North .Carolina General Statute § 105-304 authorizes Counties to permit <br />electronic listing of business personal property, and <br />WHEREAS, North Carolina General Statute105-311(b) authorizes electronic signature of <br />personal property listings which are submitted electronically, <br />NOW THEREFORE BE IT RESOLVED as follows: <br />Section 1. The Orange County Board of Commissioners hereby authorizes personal property <br />listings to be submitted and signed electronically. <br />Sec. 2. The following procedures will apply to electronic tax filings. Electronic listings must be <br />submitted online. Facsimiles will not be accepted as electronic listings. In order to file <br />electronically, the taxpayer must use an electronic listing application approved by the County. <br />To request an extension to electronically file personal property listings after January 31, the <br />taxpayer must file an online request for extension of time during the month of January and must <br />provide an Account ID provided by the County and associated with the location for which the <br />extension is requested. Once an extension of time has been granted by the assessor the electronic <br />filing must be received by the Orange County Assessor no later than April 15 in order to avoid <br />late list penalties. ' <br />Sec. 3. This resolution shall be recorded in the minutes of the Orange County Board of <br />Commissioners and notice of the procedure and extension of time for electronic filing of <br />business personal property listings shall be published as required by G.S. § 105-296(c). <br />Sec. 4. This resolution is effective for all tax years after its adoption and at such time as the <br />Assessor has the ability to implement a system for electronic listing. <br />2 <br />• <br />