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MAP # <br />TRACT # <br />ACCOUNT # 89000875 <br />BILL # 89 -54553 <br />RATE CODE 21 <br />Pailin, James Edward Jr. <br />201 Westbrook Dr. Apt E -1 <br />Carrboro, NC 27510 <br />COMMENT: Taxpayer penalized $100 for failing to list motor vehicle <br />in 1989. Letter forward under separate cover requesting a <br />refund or release of the penalty. A review of tax records <br />for past two years indicated the following: No listing for <br />1990 or 1991 until he was called and todl that we could not <br />grant a release of the 5100.00 penalty until we had a <br />listing. Received listing for 1990 & 1991 on 7- 10 -91. No <br />payment has been made on the 1989 bill. <br />REFERENCE: G.S.105- 312(hl) <br />ACTION REQUESTED: Refund /Release $100 motor vehicle penalty. <br />RECOMMENDATION: Approve <br />ORDER: <br />DATE: <br />3 <br />