Agenda - 02-04-1991 - Laserfiche WebLink

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4 made intentionally to avoid payment of the tax." It further reads: "The board of county commissioners may, bN resolution, delegate this authority to the county finance officer or another county official." The commissioners also need to be aware of GS 105 -380 paragraph (a) and (c) which states: (a) The governing body of a taxing unit is prohibited from releasing, refunding, or compromising all or any portion of the taxes levied against any property within its jurisdiction except as expressly provided in this Subchapter. (c) Any tax that has been released, refunded, or compromised in violation of this section may be recovered from any member or members of the governing body who voted for the release, refund, or compromise by civil action instituted by any resident of the taxing unit. Most of the inquiries and explanations concerning the $100 penalty fall into one of the following catagories: 1. A new taxpayer who did not understand North Carolina requirements for listing property for taxation. 2. The elderly taxpayer who simply forgot. 3. The taxpayer who listed other vehicles but forgot to list one. These explanations along with the evidence as supported by their prior record of listing property and paying taxes in a timely manner, would indicate that these taxpayers did not fail to list their motor vehicle with an intent to evade paying taxes. Upon review of the attached letters and upon review of two years of tax records, I feel that none of the above appellants falsely certified vehicle registrations to intentionally evade paving property taxes. It is also, my opinion, and I think the opinion of the county attorney, that this provision to refund or release the $100 penalty only applies to 1988/89 taxes and should not apply to any 1990 taxes or subsequent years. RECOMMENDATION: Those who clearly did not falsely certify with the intent to avoid paying property taxes be released or refunded. e t