Orange County NC Website
Docusign Envelope ID:0776C7AB-OEE6-4D95-94E7-C84FDD4E6E17 <br /> Statement of Appeal: Request compromise of taxes in the total amount of$1,592.27 due to listing <br /> penalties resulting from audit discoveries for tax years 2021-2024. The listing penalties were$704.80 for <br /> 2021, $448.83 for 2022, $230.44 for 2023 and$208.20 for 2024. <br /> Current Assessed Value N/A County Opinion Applied listing penalties of <br /> $1,592.27 <br /> Time of Hearing 2:39 PM Appellant Opinion Compromise of taxes for <br /> $1,592.27 in listing penalties <br /> County Representative Christy Carden Board Decision Grant full compromise of <br /> $1,592.27 in listing penalties <br /> Evidence submitted by the appellant: <br /> • I am writing to ask you to reconsider the discovery penalties assessed on our business,Blues <br /> Grille LLC dba Blue's on Franklin. <br /> • In recent years, our family lost 4 immediate family members. The stress of handling their <br /> estates and dealing with the impact on my family led to health issues which prevented me from <br /> focusing on the business. In addition,businesses in downtown Chapel Hill have struggled since <br /> COVID as the town transitions to a new plan for parking and appeal to visitors/customers. <br /> • For these reasons I would ask that you approve my appeal of the following penalties: <br /> 2024 Discovery Penalty--$208.20 <br /> 2023 Discovery Penalty--$230.44 <br /> 2022 Discovery Penalty--$448.83 <br /> 2021 Discovery Penalty--$704.80 <br /> Evidence submitted by the county representative: <br /> • Blue's on Franklin St. started in the county in August 2020 with first Business Personal <br /> Property listing slated for January 2021. In 2023 when our records indicated we had not <br /> received a listing,we authorized an audit to be conducted by our 3rd party vendor CTSI(we <br /> often use this vendor to work with taxpayers who had not previously listed with the county). <br /> CTSI was unable to connect with the owner so they used a like business search to arrive at <br /> values that would be consistent with same businesses in our jurisdiction. Audit was completed <br /> and discovery values were submitted for 2023-2021. 2024 the account wasn't listed so the <br /> discovery value from 2023 was used again in 2024 for valuation. The taxpayer is asking for <br /> compromise of the penalties for 2024-2021 which would be total of$1,592.27 <br /> • Appeal Letter <br /> • Tax Bills <br /> Motion of the Board Compromise the entirety of the$1,592.27 listing penalties <br /> Made the motion Barbara Levine <br /> Seconded the motion Tony Blake <br /> Voted For Leon Meyers <br /> Voted Against <br /> Property Identification: <br />