Orange County NC Website
EXHIBIT I <br />Page 2 of 7 <br /> <br />2. AUDIT APPEALS <br />If any audit performed by CTSI enters the appeals process, CTSI will: <br />A. Appear at meetings with taxpayers or their representatives concerning the information identified in <br />the audit. <br />B. Provide testimony and evidence at hearings before the County Tax Assessor, Board of County <br />Commissioners, North Carolina Property Tax Commission or other appeal level hearing <br />concerning the information identified in the audit. <br /> <br />3. CONSULTING SERVICES <br />A. Consulting services include ANY services requested by COUNTY that are not required to complete <br />an audit. This can include services on audits which have been finalized, but where additional <br />information that was not covered in the original audit is requested by COUNTY. COUNTY AND <br />CTSI SHALL AGREE IN WRITING AND IDENTIFY ALL COSTS AND SERVICES TO BE <br />PERFORMED UNDER THIS SECTION PRIOR TO COMMENCEMENT OF THE SERVICE BY <br />CTSI. <br />B. CTSI will maintain an hourly time sheet on any consulting services performed for COUNTY to <br />be billed to COUNTY monthly if this service is required. <br /> <br />4. RESPONSIBILITY OF COUNTY <br />COUNTY will: <br />A. Make available to CTSI legible Business Personal Property Tax Listings for the purpose of <br />making copies\scan\print to PDF. <br />B. Provide CTSI with COUNTY letterhead and envelopes, if needed. <br />C. Sign and mail approved letters to the taxpayers in a timely manner. <br />D. Provide postage for mailing audit correspondence from COUNTY to the taxpayer. <br />E. Inform CTSI if any of the ongoing audits enter the appeals process or if any taxpayer sends <br />COUNTY any additional information that may be vital to the audit. <br />F. Provide the North Carolina Department of Revenue with the proper statement of confidentiality <br />as required under the provisions of NCGS 105-296 for the personnel of CTSI. <br />G. Provide CTSI a notarized authorization letter giving authority to conduct audits on behalf of <br />COUNTY. <br />H. Compensate CTSI for AUDITING SERVICES and CONSULTING SERVICES performed under <br />this Agreement as stated in Item 5, COMPENSATION. <br /> <br />5. COMPENSATION <br />For AUDITING SERVICES, as outlined in Section I, provided by CTSI under this Agreement, <br />COUNTY agrees to compensate CTSI as follows: <br /> <br />A. AUDITING SERVICES <br />Fee Determination <br />For auditing services provided by CTSI, COUNTY will pay CTSI a fee in accordance with the <br />schedule shown below. <br /> <br />*Fees invoiced by CTSI will be based on utilizing the most current Business Personal Property Tax <br />Listing filed by the taxpayer to determine the final Total Tax Value assessed. If a taxpayer has <br />never filed a Business Personal Property Tax Listing, NOR been assessed by the tax office, then the <br />fee is based on size S-T below due to extra time & research required for this type of account. <br /> <br />Docusign Envelope ID: 3756BECF-1513-4FF6-8063-90F2AAC8398B