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Docusign Envelope ID: BE7173ED-52F6-47B6-A7EB-347CE2C7F857 <br /> • Please waive the total penalty amount$86.86. <br /> • Your help and cooperation are appreciated. Malleshappa M. Baba <br /> Evidence submitted by the county representative: <br /> • While conducting a virtual canvas of businesses in the Carrboro area in November 2024, it was <br /> noticed that Tarheel Town Pharmacy was operating, and no business personal property account <br /> was on the tax scroll. <br /> • NCGS 105-308 states that it is the duty of the taxpayer to list. However,many businesses, <br /> especially smaller businesses are unaware of this requirement and may only find out through <br /> the county contacting them or interaction with business colleagues or accounting professionals. <br /> • Tarheel Town Pharmacy was added to the scroll for tax year 2025 and a listing form was sent <br /> out among the annual listing forms mailing batch. <br /> • The pharmacy did list for 2025. On the listing it was noted that the business began operating in <br /> Orange County in November 2017. <br /> • Per NCGS 105-312, where needed, Discovery can be made for the current year and up to any <br /> of the preceding applicable five years. <br /> • Using the 2025 listing,Discovery was created for previous tax years 2020 through 2024 and a <br /> Discovery Notice as to values for the years covered was mailed March 3,2025. Tarheel Town <br /> Pharmacy agreed to the Discovery and submitted signed agreement. <br /> • 2025 assessment for the pharmacy was billed during the annual billing cycle in August, and the <br /> bill was paid in full. <br /> • Billing for the tax years covered in the Discovery was created 10/29/2025. <br /> • Currently the full Discovery bill amounts are showing due by 1/5/2026,pending the results of <br /> this appeal to compromise the listing penalty amounts. <br /> • Total penalty amount for all discovered years is $86.86. <br /> 0 2024 $11.96;2023 $20.98; 2022 $10.5 8; 2021 $16.40; 2020 $26.94 <br /> • Appellant appeal-Tarheel Town Pharmacy <br /> • (Appeal letter, copy of March 2025 Discovery Notice showing signed agreement to Discovery) <br /> • County evidence-Tarheel Town Pharmacy <br /> • (BOER Summary,2025 listing form,March 2025 Discovery Notice for tax years 2020-2024 <br /> with signed agreement,balance due statements (5) for tax years 2020-2024, copy of NCGS <br /> 105-308, copy of NCGS 105-312) <br /> Motion of the Board Other: Grant compromise of listing <br /> penalties in the total amount of <br /> $86.80 <br /> Made the motion Leon Meyers <br /> Seconded the motion Richal Vanhook <br /> Voted For All BOER Members <br /> Voted Against <br /> Property Identification: <br /> Property Owner Paul Mihas Appellant if different <br /> Property Address 2206 Pathway Drive Parcel ID or Abstract 19779321555 <br />