2024-11-19 BOER Minutes - Laserfiche WebLink

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Docusign Envelope ID:3212FB18-340A-49C8-8186-3F00570807E7 Property Identification: Property Owner Samantha's Pupusas Appellant if different Property Address Business Personal Parcel ID or Abstract 3210957 Property located at 117 Cornelius Street Statement of Appeal: Request compromise of taxes in the amount of$1,219.44 for listing penalties for the 2019-2024 tax years. Current Assessed Value N/A County Opinion Applied listing penalties of $1,219.44 Time of Hearing 1:56 PM Appellant Opinion Compromise of taxes for $1,219.44 in listing penalties County Representative Karen Atwater Board Decision Grant full compromise of $1,219.44 in listing penalties Evidence submitted by the appellant: • Appellant requests that listing penalties that were assessed to the business be forgiven. The appellant was unaware that they needed to pay taxes on their business property. Prior to Oct. 8, 2024 they had not received any correspondence regarding outstanding taxes owed. Once they were made aware,they paid all past due tax amounts. They ask that as a courtesy,these penalties be forgiven. Going forward they will ensure that all property taxes are paid on time. • Letter of Appeal Evidence submitted by the county representative: • In October 2023,the County sent a"No List" letter to the business indicating that the County could find no record of their having listed business personal property.A listing form with contact information for a county representative was included. When there was no response,the County contracted with County Tax Services to perform an audit on the business to bring them into compliance. Initial correspondence from CTSI was mailed May 10, 2024 and the audit followed the process to final discovery,with a discovery notice mailed Sept. 20,2024. Signed agreement to the audit discovery findings was submitted to our office,dated Oct. 16,2024. Audit discovery bills were created at that time. An appeal for the audit penalties was received shortly thereafter, dated Oct. 29, 2024. The audit discovery bills have been paid, less the penalty amounts,pending the outcome of their request for compromise of said penalties. • 2023 Oct 2023 "No List" letter with listing form • 2024 Sept. 20,2024 Discovery letter, signed agreement date of Oct. 16,2024 • 2024 balance due statements-outstanding balances are only the penalty amounts Motion of the Board Compromise the entirety of the$1,219.44 listing penalties Made the motion Tony Blake Second the motion Leon Meyers Voted For Voted Against Barbara Levine