2021_09_21 BOER MINUTES - Laserfiche WebLink

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DocuSign Envelope ID:829287C5-347E-4858-A71B-9A76931379611 Dana Hall represented the County and informed the Board that the subject parcel is under appeal due to the untimely filed continued use application for the Present Use Value(PUV)Program submitted on September 10,2021. Ms. Hall explained that the property was enrolled in the PUV program when it was sold to the appellant on June 21,2021. Ms. Hall stated that according to North Carolina General Statute 105-277.4(a)when a property enrolled in the PUV program transfers to a new owner, a new application for continued enrollment in the program must be timely filed with the Assessor's office within 60 days of the ownership change. The appellant failed to submit the continued use application within the allotted 60 days of the transfer date of the property to new ownership and therefore,the application was denied. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion to accept the appellant's untimely filed PUV continued use application. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 HEYMANN Account 3191743 Gavin C. Heymann DDS elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is requesting compromise of taxes in the amount of $1,225.59 related to a late listing of business personal property for the 2021 tax year.A list of evidence follows: APPELLANT COUNTY 3191743 Appeal 3191743 County The appellant stated that they have maintained a diligent record of compliance with all filings. The appellant had no willful intention of disobeying the due date of the tax filing. Based on the extenuating facts and circumstances presented including an oversight by the CPA contracted to prepare the listing,the appellant respectfully requests abatement of all penalties associated with the late listing for the 2021 tax listing. Ms. Carden represented the County and confirmed that the appellant requested and was granted an extension on the filing of their business personal property listing but that the appellant failed to meet the extension deadline of April 15, 2021. Therefore,the listing penalty was applied for the 2021 tax year. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion to compromise the taxes of$1,225.59 due to the oversight of a new CPA.Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 KINGSDOWN Account 271052 The appellant elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is requesting that the Board compromise the taxes in the amount of $1,076.36 related to a late listing of business personal property for the 2021 tax year.A list of evidence follows: