2023-09-14 BOER MINUTES - Laserfiche WebLink

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DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 Evidence submitted by the county representative: • Per NCGS 105-3 11 (b)(1),when submitting abstracts by mail,if no date is shown on the postmark,or if the postmark is not affixed by the USPS,the abstract is considered filed when received in the office of the assessor. • The abstract was received in our office on February 1,2023, after the January 31,2023 listing deadline. With no USPS postmark,the abstract was marked late which adds a 10%penalty to the calculated taxes. • NCGS 105-311 (c) further states the burden of proof is on the taxpayer to show the abstract was timely filed. • A copy of 2023 Business Personal Property listing with envelope. • A copy of the 2023 tax bill. Motion of the Board Compromise the entirety of the $155.65 listing penalty Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Timothy Anderson Appellant(if different) Property Address 14044 Sapling Trail Parcel ID or Abstract 19852267842 Statement of Appeal: Request compromise of taxes in the amount of$9.81 for listing penalty. Mr. Anderson stated he was misinformed by the tax office about returning the signed listing. Current Assessed Value N/A County Opinion Applied listing penalty of$9.81 Time of Hearing 1:57 PM Appellant Opinion Compromise of taxes for$9.81 in listing penalty County Representative Kandice Wright Board Decision Deny compromise of$9.81 in listing penalty Evidence submitted by the appellant: • Mr.Anderson states that he called the tax office in January and someone in the office informed him that if you have no changes,you do not need to return the 2023 listing form. Please waive the listing penalty. Evidence submitted by the county representative: • After receiving the 2023 Discovery Notice in June 2023,Mr. Anderson called the office. He stated he was informed that he did not have to sign and return the 2023 Listing form he received in January, so he did not. In review of prior year listing forms,Mr.Anderson has always timely filed before January 31 st. • A copy of NC GS 105-312.