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. 2 <br />MAP # <br />TRACT # <br />ACCOUNT # <br />BILL # <br />RATE CODE <br />McAdoo, Harold Bruce <br />P.O. Box 111 <br />Efland,.NC 27243 <br />89000746 <br />8966587 <br />03 <br />COMMENT: Taxpayer penalized $100 for failing to list motor vehicle <br />in 1989. Letter under separate cover requesting a refund or <br />release of the penalty. A review of tax records for past two <br />years indicate the following: late listing in 1987 didn't <br />list at all in '88. We assessed him for 1988 and 1989 late <br />paying 1987 bill -pd 1- 22 -88. Late paying 1988 and 1989 bill - <br />pd 8- 30 -91. <br />REFERENCE: GS 105- 312(h1) <br />ACTION REQUESTED: Refund /Release $100 motor vehicle penalty. <br />RECOMMENDATION: Disapprove based on record. <br />ORDER: <br />X114, <br />