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DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 <br /> Evidence submitted by the appellant: <br /> • A copy of the email stating that the 2023 Business Personal Property tax bill was received and <br /> had a late listing penalty included despite being filed on time. Request for removal of the <br /> penalty. <br /> • A copy of the Certificate of Mailing has been provided showing a USPS postmark of January <br /> 31,2023. This proof would show the abstract can be marked as received timely. <br /> Evidence submitted by the county representative: <br /> • Per NCGS 105-3 11 (b)(1),when submitting abstracts by mail,if no date is shown on the <br /> postmark, or if the postmark is not affixed by the LISPS,the abstract is considered filed when <br /> received in the office of the assessor. <br /> • The abstract was received in our office on February 3,2023, after the January 31,2023 listing <br /> deadline.With no USPS postmark,the abstract was marked late which adds a 10%penalty to <br /> the calculated taxes. <br /> • NCGS 105-311 (c) further states the burden of proof is on the taxpayer to show the abstract <br /> was timely filed. <br /> • A copy of 2023 Business Personal Property listing with envelope. <br /> • A copy of the 2023 tax bill. <br /> Motion of the Board Compromise the entirety of the$39.86 listing penalty <br /> Made the motion Tony Blake <br /> Seconded the motion Barbara Levine <br /> Voted For Leon Meyers <br /> Voted Against <br /> Property Identification: <br /> Property Owner Steel String LLC Appellant if different Joel Levy, CPA <br /> Property Address Business Personal Parcel ID or Abstract 1054347 <br /> Property located at 106 S. <br /> Greensboro Street <br /> Statement of Appeal: Request compromise of taxes in the amount of$518.35 for listing penalty. <br /> Current Assessed Value N/A County Opinion Applied listing penalty of <br /> $518.35 <br /> Time of Hearing 1:47 PM Appellant Opinion Compromise of taxes for <br /> $518.35 in listing penalty <br /> County Representative Karen Atwater Board Decision Deny compromise of$518.35 in <br /> listing penalty <br /> Evidence submitted by the appellant: <br /> • We are submitting the 2023 Business Personal Property Listing Form for Steel String LLC. <br />