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IV <br />MAP # <br />TRACT # <br />ACCOUNT # 89000808 <br />BILL # 89 -54512 <br />RATE CODE, 23 <br />[ l <br />Milton Mitchell <br />Rt 6, Box 289 <br />Hillsborough, NC 27278 <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 for past two <br />years indicate the following: <br />1987 Late Listing (2/26/89) <br />1988 Late Listing (2/5/88) <br />1988 Late Payment <br />REFERENCE: GS 105- 312(h1) <br />ACTION REQUESTED: Refund /Release $100 motor vehicle penalty. <br />RECOMMENDATION: <br />ORDER: <br />DATE: <br />