2024-08-14 BOER Minutes - Laserfiche WebLink

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Docusign Envelope ID: B5858B14-F04A-4D5A-8564-5E2A3DAAE086 • 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 2/6/2023, after the 1/31/2023 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 the Certificate of Bulk Mailing has been provided showing a USPS postmark of 1/30/2023. This proof would show the abstract can be marked timely. • The 2023 tax bills have been paid,with only the penalty amounts outstanding. • Pawnee Leasing Corporation BOER summary. • Copy of NCGS 105-311. • Copy of 2023 Pawnee Leasing BPP listings with envelope. • Copy of 2023 tax bills showing balance due. Motion of the Board Compromise the entirety of the $10.90 listing penalty Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Pawnee Leasing Appellant(if different) Angela Mauch, Corporation Licensed Tax Agent Advanced Property Tax Compliance Property Business Personal Parcel ID or Abstract 3184807 Address/Description Property located at 501 South Greensboro Street Statement of Appeal: Request compromise of taxes in the amount of $27.20 for listing penalty. Current Assessed Value N/A County Opinion Applied listing penalty of$27.20 Time of Hearing 1:43 PM Appellant Opinion Compromise of taxes for$27.20 in listing penalty County Representative Karen Atwater Board Decision Grant full compromise of$27.20 in listing penalty Evidence submitted by the appellant: • Appellant is requesting the filing penalties be removed from Pawnee Leasing's accounts for tax year 2023. The returns were mailed from their office on 1/30/2023.A copy of the postmarked proof of mailing has been provided. • Copy of Certificate of Bulk Mailing with timely USPS postmark.