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Docusign Envelope ID:76E95FD4-D4F3-4FC2-A789-88A3F05FFCB8 <br /> Current Assessed Value N/A County Opinion Applied statutory listing <br /> penalties <br /> Time of Hearing 9:38 AM Appellant Opinion Request compromise of listing <br /> penalties in the amount of <br /> $190.02 <br /> County Representative Christy Carden Board Decision Compromise of listing penalties <br /> in the amount of$190.02 <br /> anted <br /> Evidence submitted by the appellant: <br /> • The audit showed there were some unintentional discrepancies in the items reported for stated <br /> years. The items have been corrected on the records. We are asking the discovery penalties <br /> from the audit to be waived. <br /> • The discoveries are based on an audit perform by Orange County. Asking for the penalties <br /> associated with the discoveries to be waived. Total penalty$190.02 <br /> • Discovery penalties from an audit. <br /> 2024: $55.93 2022: $60.29 <br /> 2023: $73.80 <br /> Evidence submitted by the county representative: <br /> • The account was pulled for random audit in January 2025 and completed in July 2025. There <br /> were some discoveries for under listed equipment and smaller equipment that was not listed. <br /> This created a discovery for tax years 2024-2022. <br /> • All discovery values have been paid. The penalties are outstanding pending outcome of board's <br /> decision. <br /> • The account was last audited in 2018 which came back as compliance. <br /> • The account has a history of listing timely. <br /> • Appellant's Appeal <br /> • Tax Bills 2024-2022 <br /> • County Recommendation <br /> o Mr. McKee comes into the office every year to list his equipment. It was determined by the <br /> audit that some of the machinery was not reported at total cost. In conversations with Mr. <br /> McKee, it sounds like was rounding the cost of the equipment and not necessarily <br /> including total cost which can include taxes, shipping and other added on cost. The total <br /> cost of equipment is required to be captured for Business Personal Property tax. There were <br /> additional smaller equipment items that were unintentionally omitted during the listing <br /> process. <br /> Motion of the Other: Forgive entire amount of listing penalties <br /> Board <br /> Made the motion Shannon Julian <br /> Seconded the Richal Vanhook <br /> motion <br /> Voted For All BOER Members <br /> Voted Against <br /> 10 <br />