Browse
Search
2026_01_29 BOER Minutes
OrangeCountyNC
>
Advisory Boards and Commissions - Active
>
Board of Equalization and Review
>
Minutes
>
2026
>
2026_01_29 BOER Minutes
Metadata
Thumbnails
Annotations
Entry Properties
Last modified
2/3/2026 8:28:02 PM
Creation date
2/3/2026 8:20:44 PM
Metadata
Fields
Template:
BOCC
Date
1/29/2026
Meeting Type
Regular Meeting
Document Type
Advisory Bd. Minutes
There are no annotations on this page.
Document management portal powered by Laserfiche WebLink 9 © 1998-2015
Laserfiche.
All rights reserved.
/
24
PDF
Print
Pages to print
Enter page numbers and/or page ranges separated by commas. For example, 1,3,5-12.
After downloading, print the document using a PDF reader (e.g. Adobe Reader).
View images
View plain text
Docusign Envelope ID:3BEA2D13-5F9D-4EE1-9549-E5628BECF69D <br /> Property Owner Rey Khan LLC dba Lucha Appellant(if different) <br /> Tigre <br /> Property Address Business Personal Parcel ID or Abstract 3218585 <br /> Property at 746 Martin <br /> Luther King Jr.Boulevard <br /> Statement of Appeal: Request compromise of business personal property discovery penalty. <br /> Current Assessed Value N/A County Opinion Applied statutory listing <br /> penalties <br /> Time of Hearing 10:45 AM Appellant Opinion Request compromise of taxes in <br /> the amount of$1267.94 <br /> County Representative Karen Atwater Board Decision Compromise of taxes in the <br /> amount of$1267.94 granted <br /> Evidence submitted by the appellant: <br /> • Please see full appeal statement provided in PDF: Appellant appeal -Rey Khan LLC dba <br /> Lucha Tigre <br /> • "I am writing to respectfully request a compromise and forgiveness of the penalty in the <br /> amount$1,267.94 that was assessed following a recent audit. We did not receive any prior <br /> paperwork, notices, or instructions regarding the requirement to file and pay before the audit <br /> occurred. We were unaware of the filing and payment obligation. There was no intent to avoid <br /> compliance, and the issue resulted solely from a lack of notice and understanding of the <br /> requirement. Since becoming aware of this matter through the audit process,we now fully <br /> understand our obligations and are committed to filing and paying appropriately. We have <br /> taken corrective steps to ensure compliance and to prevent this situation from happening again. <br /> Given these circumstances, we respectfully request your consideration in forgiving the assessed <br /> penalty. We appreciate you time and understanding, and we are grateful for the opportunity to <br /> explain our situation. <br /> Sincerely, <br /> Khoa Dinh" <br /> Evidence submitted by the county representative: <br /> • In preparation for the 2025 listing period,there was a review of the internal record of <br /> businesses with active beverage licenses. It was noted that Lucha Tigre has a beverage license, <br /> but no business personal property account. An account was created, and a 2025 listing form <br /> was sent. <br /> • No listing was submitted in response to the 2025 form. <br /> • The county contracted with CTSI(County Tax Services Inc)to perform audits on businesses <br /> that have not listed as required. We submitted Lucha Tigre for review. <br /> • The audit began in August 2025. During the audit,the LLC name for Lucha Tigre was <br /> provided and added to the record. Rey Khan LLC dba Lucha Tigre cooperated with CTSI in <br /> the review process and provided the necessary financial documents. Audit Discovery was <br /> issued October 30, 2025. <br /> • No response to Discovery was received and the account was billed December 4,2025,for tax <br /> years 2020 through 2025. <br /> • Our office received an appeal for the listing penalties on January 2,2026. <br /> 5 <br />
The URL can be used to link to this page
Your browser does not support the video tag.