2021_09_21 BOER MINUTES - Laserfiche WebLink

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DocuSign Envelope ID:829287C5-347E-4858-A71B-9A76931379611 APPELLANT COUNTY 271052 Appeal 271052 County The appellant is requesting that the Board compromise the late listing penalties stating that the tardiness in filing was due to updating in accounting. Christy Carden presented represented the County and stated that the appellant failed to timely file a Business Personal Property listing form. Ms. Carden stated the following timeline of events: • May 31,2021,Discovery Notices was mailed • July 31, 2021, Property Tax Bills were mailed • August 19, 2021,Kingsdown made a full payment including the listing penalty Ms. Carden stated that the appellant requests a Compromise of Taxes for the listing penalty in the total amount of$1,076.36. However, in accordance to NCGS 105-312(k), once taxes have been paid,the county's claim for those taxes has been settled and the taxes can no longer be compromised. Mr. Beattie asked for advice from the County Attorney to whether the Board has the authority to refund a listing penalty once the penalty has been paid. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Myers made a motion to table this appeal to allow the County Attorney to review the applicable statute. This meeting will resume on the September 28, 2021 at 2:15 PM. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 KINGSDOWN Account 3196512 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 $3,206.33 related to a late listing of business personal property for the 2021 tax year. A list of evidence follows: APPELLANT COUNTY 3196512 Appeal 3196512 County The appellant is requesting that the Board compromise the late listing penalties stating that the tardiness in filing was due to updating in accounting. Christy Carden represented the County and stated the subject account is a new account for Orange County and that the appellant failed to timely file a Business Personal Property listing form. Ms. Carden stated the following timeline of events: • August 17, 2021,the County received a listing for the new location • August 17, 2021, an appeal for the compromise of late list penalty was received in the Tax Office • September 14,202, a tax bill was created Ms. Carden stated that the taxes have not been paid. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion to deny the compromise of the late listing penalty