2023-06-06 BOER MINUTES - Laserfiche WebLink

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DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E County Representative Christy Carden Board Decision Compromise of taxes for$10.57 in listing penalties granted Evidence submitted by the appellant: • Letter to request compromise of taxes in listing penalties for the 2022 tax year. • Business Personal Property Discovery Notice-Signed. • 2022 Business Personal Property Listing Form. • Copy of invoice for equipment purchased in May 2021. Evidence submitted by the county representative: • Orange County Board of Equalization and Review form with the summary of a 2022 listing received by Orange County Tax Office timely. The additional amount of$7,643 listed failed to be keyed. Debbie Nicely contacted the Tax Office in April 2023 inquiring about the asset. Per the department procedure,the tax office issued a discovery notice for the asset. The taxpayer signed the discovery notice form agreeing to the asset but wishing to appeal the listing (discovery)penalty resulting from a Tax Office error. Per G.S. 105-312(k),taxpayers can request a compromise of the county's claim for taxes on discovered property. However, once taxes have been paid,the county's claim for those taxes has been settled and the taxes can no longer be compromised. If a taxpayer wishes to request that the Board of Equalization&Review compromise some or all of the taxes resulting from discovered property,the taxpayer should not pay the portion of those taxes for which they wish to request a compromise. • Business Personal Property Discovery Notice. • 2023 Property Tax Bill. Motion of the Board To compromise the entirety of the$10.57 listing penalties Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Custom Stone and Marble Appellant(if different) Inc. Property Address Business Personal Parcel ID or Abstract 3181410 Property located at