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2. Invoicing – TMA will invoice upon County’s review and acceptance of the provided audit <br />discovery letter. The County agrees to pay TMA for all properly completed and invoiced <br />services. <br /> <br />3. Not Contingency Fee – It is expressly understood by the County and TMA that the <br />invoicing provisions of this contract and/or contract addendum(s) are not subject to or <br />contingent on the results of any or all audit(s) assigned by County to TMA and <br />performed by TMA. <br /> <br />4. Any irregularity, other than those resulting in a discovery under NCGS§105-312, found <br />during the course of an audit engaged by TMA, which results in the jurisdiction's ability <br />to bill to and collect from the taxpayer additional taxes, penalties, and interest, not <br />billed for prior to the audit, falls within the fee and payment provisions of this contract. <br />By way of example, an irregularity may include, but is not limited to, the billing and <br />collection of additional taxes, penalties, and interest due to an immaterial irregularity <br />described NCGS § 105-394. <br /> <br />5. All expenses incurred by TMA in performing audits under this Agreement including, <br />but not limited to, travel, food, lodging, mileage, salaries, etc. shall be the responsibility <br />of TMA. The County will be responsible for the cost of postage for handling audit <br />correspondence and the cost of providing TMA copies of County tax records associated <br />with an individual audit. <br /> <br />6. All legal costs involving tax appeals resulting from an audit under this Agreement shall <br />be the responsibility of the County. TMA shall be responsible for defending its audit <br />findings throughout any tax appeals process without additional cost to the County. <br />Defense of audit findings shall include personal appearances at meetings with taxpayers <br />or their representatives, and providing testimony and evidence at all hearings before <br />the County Tax Administrator, Board of Equalization and Review, Board of County <br />Commissioners, and at any other appeal level concerning information identified in an <br />audit. <br />DocuSign Envelope ID: D41F08E1-2DF5-4DD0-8BDA-84636905CDCF