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14 <br /> 1 reviewed some example scenarios. He said the guidelines provide some discretion to the E&R <br /> 2 Board. <br /> 3 Commissioner Rich asked if there is a plan to educate the E&R Board. <br /> 4 John Roberts said he would provide guidance on this document, when the E&R Board <br /> 5 reconvenes this spring. <br /> 6 Commissioner Rich asked if John Robert's office provides legal guidance to the E&R <br /> 7 Board. <br /> 8 John Roberts said the E&R Board has not had any questions of his office, up to this <br /> 9 point. He said if questions were to arise, he would be happy to help. <br /> 10 Commissioner Jacobs thanked John Roberts for these guidelines. He referred to point <br /> 11 1.14, and said there have been struggles in the past with the Machinery Act and recognizing <br /> 12 that special circumstances required some amelioration of the penalties being paid. He asked if <br /> 13 these guidelines would aid the E&R Board in diverging from the Machinery Act. <br /> 14 John Roberts said this only applies to penalties for those who are late in paying taxes <br /> 15 and not applicable to issues addressed in the Machinery Act. <br /> 16 Commissioner Jacobs said the Machinery Act is very old. He said it may be helpful for <br /> 17 John Roberts to educate the BOCC regarding what the Machinery Act does and does not do, <br /> 18 as far as compromising for penalties. <br /> 19 John Roberts said he can provide this information to the Board. <br /> 20 John Roberts reviewed the structure of the document. <br /> 21 Chair McKee asked if sections 1.1 and 1.2 could be indented. <br /> 22 John Roberts said yes. <br /> 23 <br /> 24 Policy Statement <br /> 25 It is the policy of Orange County to provide fair and equitable treatment to all residents of <br /> 26 Orange County. <br /> 27 Purpose <br /> 28 To provide an administrative guide whereby the Board of Equalization and Review may fairly <br /> 29 and equitably exercise compromise authority. <br /> 30 Applicability <br /> 31 Applies to all cases in which the Board of Equalization and Review may, subject to the <br /> 32 provisions of NCGS 105-312(k), compromise the imposition of penalties. <br /> 33 Procedure <br /> 34 1.1 Circumstances in which the Board of Equalization and Review may compromise are set out <br /> 35 in this section 1.1. <br /> 36 1.1.1 Economic Hardship. In situations in which the taxpayer has suffered economic hardship <br /> 37 that has severely impacted the taxpayer's ability to pay including but not limited to; a sudden <br /> 38 serious illness of the taxpayer or a member of the taxpayer's immediate family (parent, spouse, <br /> 39 or child of the taxpayer), the death of the taxpayer or a member of the taxpayer's immediate <br /> 40 family, a natural disaster such as a tornado, hurricane, fire, or accident that destroyed property <br /> 41 and records. <br /> 42 1.1.2 Fairness. In situations in which the taxpayer's tax payment was delayed or late either <br /> 43 entirely through the verifiable fault of a third party or in which a preponderance of the cause of <br /> 44 delay rests with a third party and not with the taxpayer. <br /> 45 1.1.3 Inequality. In situations in which a taxpayer in a similar or like situation received a <br /> 46 compromise and failure to compromise would result in a significantly unequal impact to the <br /> 47 taxpayer. <br /> 48 1.1.4 Special Circumstances. Circumstances specific to the taxpayer that, when observed and <br /> 49 considered by a reasonable and uninterested person, would appear to warrant a compromise of <br /> 50 an otherwise appropriate penalty. <br /> 14 <br />