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[ a <br />Nancy Jeanne Smith <br />4 Dogwood Acres <br />Chapel Hill, NC 27516 <br />MAP # <br />TRACT # <br />ACCOUNT # 89001033 <br />BILL # 89 -54682 <br />RATE CODE 17 <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(h1) <br />ACTION REQUESTED: Refund /Release $100 motor vehicle penalty. <br />RECOMMENDATION: Approve <br />ORDER: <br />DATE: <br />5 <br />