2023-09-14 BOER MINUTES - Laserfiche WebLink

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DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 Evidence submitted by the appellant: • A copy of the email stating that the 2023 Business Personal Property tax bill was received and had a late listing penalty applied despite being filed on time. Request for removal of the penalty. • A copy of the Certificate of Mailing has been provided showing a USPS postmark of January 31,2023. This proof would show the abstract can be marked as received timely. Evidence submitted by the county representative: • Per NCGS 105-311 (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 3,2023, after the January 31,2023 listing deadline.With no USPS postmark,the abstract was marked late which adds a 10% listing 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 $884.56 listing penalty Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against Property Identification: Property Owner Vantage Financial LLC Appellant (if different) Zach Willis,ECS Financial Services Property Address Business Personal Parcel ID or Abstract 3199591 Property located at 505 Eno Street Statement of Appeal: Request compromise of taxes in the amount of$39.86 for listing penalty. Current Assessed Value N/A County Opinion Applied listing penalty of$39.86 Time of Hearing 1:45 PM Appellant Opinion Compromise of taxes for$39.86 in listing penalty County Representative Karen Atwater Board Decision Grant full compromise of$39.86 in listing penalty