2023-06-06 BOER MINUTES - Laserfiche WebLink

Browse Search

DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E Statement of Appeal: Requesting compromise of taxes totaling$2,112.46 in listing penalties due to discoveries resulting from an audit. Current Assessed Value N/A County Opinion Statutory listing penalties applied to tax bills Time of Hearing 1:26 PM Appellant Opinion Request compromise of taxes totaling$2,112.46 in listing penalties County Representative Christy Carden Board Decision Compromise of taxes totaling $2,112.46 granted Evidence submitted by the appellant: • Letter to request compromise of taxes in listing penalties for the tax years 2020-2022. Evidence submitted by the county representative: • Orange County Board of Equalization and Review form with the summary stating that the account underwent an audit in 2022. During the audit process,the company was deemed to have underlisted their business personal property assets. With some educating by the audit firm,Custom Stone&Marble now has a better understanding how to list more accurately. ■ 2020 first listed with Orange County after moving into the county in 2019. ■ 2021 listed timely. ■ 2022 listing was received late on February 3,2022; deadline was January 1, 2022. ■ 2023 listed timely. ■ Bills paid timely. The listing penalties from the audit and late list penalties from 2022 are unpaid pending the outcome of the Board hearing. 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. • Copy of tax bills that reflect the listing penalties. Motion of the Board To compromise the entirety of the$2,112.46 listing penalties Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Voted Against Leon Meyers recused himself from this case because of his professional relationship with Custom Stone and Marble, Inc.