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MAP # <br />TRACT # <br />ACCOUNT # 89000859 <br />BILL # 89 -54542 <br />RATE CODE 21 <br />O'Meara, James Joseph <br />207 Cedarwood Lane <br />Carrboro, N.C. 27510 <br />COMMENT: Taxpayer penalized $100 for failing to list motor vehicle <br />in 1989. Letter attached requesting a refund or release of <br />the penalty. A review of tax records indicate no previous <br />penalties for late listing or late payment charges for past <br />two years. <br />REFERENCE: GS 105- 312(hl) <br />ACTION REQUESTED: Refund /Release $100 motor vehicle penalty. <br />RECOMMENDATION: <br />ORDER: <br />DATE: <br />