2025_10_01 BOER Minutes - Laserfiche WebLink

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Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A personnel changes within TMA and appeals the audit was finalized in August 2025. Weaver Street has approved the values but is requesting discovery penalties to be waived. • The penalties and interest were incurred due to how complicated the reporting can be,we had to give our attention to pressing unexpected circumstances, and at times financial hardship. This was not due to willful neglect, and we have since taken corrective actions to ensure future compliance, including internal audit of our personal property which we will match with the Orange County reports. We kindly ask the Board to consider our request for abatement based on reasonable cause and good faith efforts to comply. I am committed to fulfilling all obligations and maintaining compliance moving forward. Evidence submitted by the county representative: • Our office uses TMA as a vendor to audit businesses within our county. The purpose of the audits is to ensure businesses are reporting all their assets and pay taxes accordingly. Business are chosen at random for these audits. Weaver Street was pulled in 2021 for an audit. Weaver Street provided all the documents requested by TMA to complete the audit. During the audit process there were multiple issues that have prolonged completion the audit in a timely manner. Weaver Street appealed the original value, and TMA had a change in personnel. This caused the appeal to move to a new auditor for completion. We completed the audit in August 2025. They have approved the values but would like to appeal the penalties associated with the discovered years. • Weaver Street Market typically lists and pays timely. The last incident where they listed late was in 2020 when they had medical emergency within their team that handles reporting. A request to the board in 2020 for removal of late list penalty did get approved at a 50%rate. • Appellant Appeal Letter • Tax Estimation Worksheet • Tax Bills Motion of the Board Other: Compromise the entirety of the $21,089.53 listing penalty Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner I Weaver Street Appellant(if different) I Cesar Cortez Property Address Business Personal Parcel ID or Abstract 141394 Property located at 101 E. Weaver Street Statement of Appeal: Request compromise of taxes in the amount of$3,927.12 for listing penalties for the 2016-2019 and 2021 tax years. Current Assessed Value N/A County Opinion Applied Listing Penalty of $3,927.12