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4. Any irregularity, other than those resulting in a discovery under NCGS§105-312, <br /> found during the course of an audit engaged by TMA, which results in the <br /> jurisdiction's ability to bill to and collect from the taxpayer additional taxes, penalties, <br /> and interest, not billed for prior to the audit, falls within the fee and payment <br /> provisions of this contract. By way of example, an irregularity may include, but is not <br /> limited to, the billing and collection of additional taxes, penalties, and interest due to <br /> an immaterial irregularity described NCGS § 105-394. <br /> 5. All expenses incurred by TMA in performing audits under this Agreement including, <br /> but not limited to, travel, food, lodging, mileage, salaries, etc. shall be the <br /> responsibility of TMA. The County will be responsible for the cost of postage for <br /> handling audit correspondence and the cost of providing TMA copies of County tax <br /> records associated with an individual audit. <br /> 6. All legal costs involving tax appeals resulting from an audit shall be the responsibility <br /> of the County. TMA shall be responsible for defending its audit findings throughout <br /> any tax appeals process without additional cost to the County. Defense of audit <br /> findings shall include personal appearances at meetings with taxpayers or their <br /> representatives, and providing testimony and evidence at all hearings before the <br /> County Tax Administrator, Board of Equalization and Review, Board of County <br /> Commissioners, and at any other appeal level concerning information identified in an <br /> audit. <br /> 3. COST ANALYSIS VALUATION SYSTEM (CAVS) SERVICES: <br /> A. TMA will provide to the County annual subscription access to TMA's Cost Analysis <br /> Valuation System (CAVS). All internal information used to arrive at these valuations <br /> including, but not limited to, manuals, databases, and applicable methodologies will <br /> remain the proprietary property of Tax Management Associates, Inc. <br /> B. CAVS COST AND PAYMENT FOR CAVS SUBSCRIPTION: <br /> The County agrees to pay TMA Two Thousand Nine Hundred and Ninety-Five dollars <br /> ($2,995.00) per year with up to five (5) County staff licensing for CAVS with payment <br /> due within thirty (30) days of receipt of a properly completed invoice to the County. If <br /> payment is not received by TMA within thirty (30) days from receipt of invoice, the <br /> unpaid balance of fees will be subject to additional fees in the amount of one and one-half <br /> percent(1 1/2%)per month until payment is received. <br /> 4. TAXSCRIBE SERVICES: <br /> A. TMA will provide to the County access to the TAXscribe.com website and associated <br /> resources located at informer.tmal.com for the purpose of receiving, reviewing, and <br /> accepting business personal property listing statements submitted with the County by <br /> "Taxpayers," defined as individuals or companies who have filed a business personal <br /> property listing, statement, or return with the County through resources provided on the <br /> website TAXscribe.com. During the term of this Agreement, listings, statements, and <br /> returns submitted by Taxpayers via Taxscribe.com with the County will be stored by <br /> TMA on the TAXscribe.com related resources, and notifications of filed listings, <br /> statements, and returns will be electronically communicated to the County. At any time <br /> during the term of this Agreement, the County will have access to all listings, statements, <br /> and returns filed with the County via Taxscribe.com, as well as ancillary reports, to be <br />