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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: April 19, 2016 <br /> Action Agenda <br /> Item No. 7-b <br /> SUBJECT: Establishment of a Policy to Provide the Board of Equalization and Review <br /> Guidance on the Imposition of Penalties <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Dwane Brinson, Tax Administrator, <br /> Draft Policy 919-245-2726 <br /> John Roberts, County Attorney, <br /> 919-245-2318 <br /> PURPOSE: To consider adopting a policy to assist the Board of Equalization and Review in <br /> determining how and when to compromise tax penalties. <br /> BACKGROUND: The Board of County Commissioners indicated the need to have a <br /> standardized policy for the compromise of tax penalties in Orange County in order to avoid any <br /> appearance of unfairness to Orange County taxpayers. Currently the Board of Equalization and <br /> Review has no guidance in this area. A standardized approach to the compromise of tax <br /> penalties will benefit both the Board of Equalization and Review and the taxpayers of Orange <br /> County. <br /> FINANCIAL IMPACT: The approval of this item has no financial impact on the County. This is <br /> an administrative action only. <br /> SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated <br /> with this item. <br /> RECOMMENDATION(S): The Manager recommends the Board discuss and consider the <br /> policy in order to provide the Board of Equalization and Review with needed guidance for the <br /> imposition of tax penalties. <br />