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-5- <br />substance of an assessment are not clerical). We hold as a matter <br />of law that appellant's listing of the pollution abatement <br />equipment and failure to apply for exemption for the equipment are <br />not clerical errors subject to correction under G.S. § 1o5- <br />325(a)(4) because they are material in nature. <br />Moreover, we are not persuaded by appellant's argument that <br />because the County's "discovery" audit was for years 1987- 1992., <br />that the entire proceeding amounts to a tax levied in 1992 such <br />that G.S. S 105- 282.1(a)(5) applies. Section 105- 282.1(a) (5) <br />provides: <br />Upon a showing of good cause by the applicant <br />for failure to make a timely application, an <br />application for exemption or exclusion filed <br />after the close of the listing period may be <br />approved by the Department of Revenue, the <br />board of equalization and review, the board of <br />county commissioners, or the governing body of <br />a municipality, as appropriate. An untimely <br />application for exemption or exclusion <br />approved under this subdivision applies only <br />to property taxes levied by the county or <br />municipality in the calendar year in which the <br />untimely application is filed. <br />(emphasis added) . The statute is inapplicable to the present case. <br />The parties stipulated that the tax on the contested equipment was <br />assessed and paid in 1991; appellant's application for exemption <br />was not filed until 1992. Appellant seeks to have exempted from <br />taxation property for which an untimely application for exemption <br />was filed in a different calendar year, which is' not authorized by <br />the statute. In addition, our review of the record in this case <br />has revealed no "showing of good cause by the applicant for failure <br />to make a timely application." Accordingly, this argument of <br />