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Page 3 of 5 <br />E. Provide a report of facts & findings along with worksheets to COUNTY and prepare a Proposed <br />Notice of Assessment Letter to the taxpayer for our auditor’s signature. <br />F. Agree to be accompanied by COUNTY personnel on any local audits to assist in training for <br />ongoing audit activities. <br /> <br />2. AUDIT APPEALS <br />If any audit performed by CTSI enters the appeals process, CTSI will: <br />A. Appear at meetings with taxpayers or their representatives concerning the information identified in <br />the audit. <br />B. Provide testimony and evidence at hearings before the County Tax Assessor, Board of County <br />Commissioners, North Carolina Property Tax Commission, or other appeal level hearing <br />concerning the information identified in the audit. <br /> <br />3. RESPONSIBILITY OF COUNTY <br />COUNTY will: <br />A. Make available to CTSI legible monthly Occupancy Tax listing forms on each applicable taxpayer <br />to be reviewed. <br />B. Provide reports to CTSI that confirms the amount of tax already listed and assessed by COUNTY <br />on each listing under review. <br />C. Upon receipt of a fact & findings letter from CTSI, COUNTY will send to the taxpayers under <br />review a notice of discovery or no-discovery, in a timely manner. <br />D. Provide postage for mailing audit correspondence from COUNTY to the taxpayer. <br />E. Provide the North Carolina Department of Revenue with the proper statement of confidentiality as <br />required under the provisions of NCGS 105-296 for the personnel of CTSI. <br />F. Provide to CTSI a notarized authorization letter giving authority to conduct Occupancy tax audits <br />on behalf of COUNTY. <br />G. Compensate CTSI for AUDITING SERVICES performed under this Agreement as stated in <br />Section B, Item 4; COMPENSATION FOR OCCUPANCY TAX AUDITS. <br /> <br />4. COMPENSATION FOR OCCUPANCY TAX AUDITS <br /> <br />For Services provided by CTSI under this agreement, COUNTY agrees to compensate CTSI as follows: <br /> A. For AUDITING SERVICES provided by CTSI under this Agreement, COUNTY agrees to <br />compensate CTSI as follows: <br />1. Fee Determination <br />a) For auditing services provided by CTSI, County will pay to CTSI a fee in accordance <br />with the following schedule. <br /> <br /> Occupancy Tax audit fee will be $400.00 for each account. <br /> <br />b) Audit services will include the performance of the audit and all levels of the appeal <br />process until the audit is resolved. <br /> <br />2. Invoicing Procedures <br />a) CTSI will invoice the COUNTY monthly for services rendered based on issuance of <br />the first letter of audit findings to the taxpayer, during the preceding thirty (30) days. <br />b) Fees paid under this agreement will be billed according to the number of audits <br /> completed. <br /> <br /> <br /> <br />DocuSign Envelope ID: 2948B9F7-FD1F-41CB-B84C-0D40A0FB8E54