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EXHIBIT I <br />Page 1 of 7 <br />NORTH CAROLINA <br />ORANGE COUNTY <br /> <br /> <br />COUNTY TAX SERVICES, INC. <br />SERVICES AGREEMENT for <br />BUSINESS PERSONAL PROPERTY & GROSS RECEIPT AUDITING <br /> <br /> <br /> <br />This Service Agreement made and entered into this 30th day of May 2025, between the County of Orange <br />, (Hereinafter “COUNTY”), a political subdivision of the state of North Carolina, and County Tax Services, <br />Inc. (Hereinafter “CTSI”) a North Carolina Corporation having its registered office in Raleigh, North <br />Carolina. <br /> <br />WITNESSETH <br /> <br />WHEREAS, COUNTY desires to obtain audit services on Business Personal Property Tax Listings <br />(Section “I”) and Gross Receipts (Section “II”), which includes, but not limited to; Occupancy Tax Listings, as <br />authorized by the North Carolina General Statutes; and <br /> <br />WHEREAS, CTSI agrees to provide said audit services for COUNTY pursuant to the terms and <br />conditions of this Agreement. <br /> <br />NOW, THEREFORE, for and in consideration of the promises mutually herein exchanged, the parties <br />agree as follows: <br /> <br />SECTION I – BUSINESS PERSONAL PROPERTY <br /> <br />1. AUDITING SERVICES <br />CTSI agrees to provide COUNTY auditing services on Business Personal Property Tax Listings. <br />CTSI will: <br />A. Make copies/scan/download the Business Personal Property Tax Listings according to the Tax <br />Assessor’s instructions on accounts selected for audit. <br />B. Prepare a combo/introduction letter on COUNTY letterhead and provide the letter to the Tax Assessor <br />for signature and timely mailing. <br />C. Make appointments, as needed, with the selected businesses for a Business Personal Property Tax audit <br />to be conducted. <br />D. Inform the Tax Assessor of the audit findings after the audit is completed, and provide adequate work <br />papers to support all audits, whether there is a discovery, non-compliance or no discovery. <br />E. Upon COUNTY approval of the audit, prepare a discovery letter pursuant to G.S. §105-312, a non- <br />compliance letter or no discovery letter, or other letters as directed by the COUNTY, on COUNTY <br />letterhead, together with a copy of the work papers, for the Tax Assessor’s signature and mailing to the <br />taxpayer. <br />F. Agree to be accompanied by COUNTY personnel on any local audits to assist in training for ongoing <br />audit activities. <br />G. Answer all questions of COUNTY regarding any audit performed by CTSI and to assist the COUNTY <br />in preparing for any appeal as provided in item 2 below. <br />H. Maintain confidentiality of all taxpayer information and other information provided to it by the <br />COUNTY to the extent required of the COUNTY under all applicable state and federal law. <br /> <br /> <br />Docusign Envelope ID: 3756BECF-1513-4FF6-8063-90F2AAC8398B