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It <br />ACTION AG NDA YTZM nBSTRACT <br />Meetinc. Date: May 15, 1990 <br />S U ECT : $100 Motor Vehicle Penalty <br />DEPARTMENT: <br />Assessor's Office <br />ATTACH -_M=NT (S ) : <br />18 <br />PUBLIC HZARiNG: ' Yes <br />NFOR.MATION CONTACT: <br />Kermit Lloyd, Ext 2101 <br />TELEPHONE NUMBER: <br />H- 11- sbo=ough - 732 -8181 <br />Chattel Hill - 966 -4501 <br />Mebane - 227 -2031 <br />Durham - 688 -7331 <br />PURPOSE: The attached copy of GS 105 -312 pertains to <br />discovered property, appraisal and penalties. Specific <br />reference is made to paragraph (h1) and the following <br />paragraphs, concerning the 6100 penalty for falsely <br />certifying that a motor vehicle was listed for property <br />taxes. <br />The attached letters are from taxpayers who are appealing the <br />$100 penalty imposed on them by the enactment of the above <br />referenced statute and who wished to exercise their right to <br />be heard by the governing board. <br />Walter Bollenbacher <br />David Lamson <br />Valerie Moore <br />Keith Layden <br />• Don MacLeod <br />Angie Owens <br />Cameron Nims <br />Edward Eagle, Jr. <br />Medora Ebersole <br />Shannon L. Talton <br />Luis-Manuel Cubeddu <br />Louise James <br />BACKGROUND: In accordance with GS 105- 312(hl), on page 5 of <br />this agenda: "I£ the discovered property is a motor vehicle <br />and the county assessor determines from records of the <br />Division of Motor Vehicles that the owner of the vehicle <br />falsely certified that he listed the vehicle for property <br />taxes in violation o-f <br />GS 20- 50.2(a)(1), the county assessor shall add a penalty of <br />$100.00 for failure to list that vehicle in that county." <br />The Orange County Assessor has applied this penalty to <br />approximately 975 vehicles. <br />Section 2 of the new act reads: "Effective for taxable years <br />beginning on or after January 1, 1968, and before December <br />31, 1989, a county may release or refund all or part of the <br />penalty imposed by G.S. 105- 312(hl) if it determines that the <br />taxpayer's false certification under that subsection was not <br />1; -, <br />