Minutes - Nov. 18, 2013 Regular Meeting

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N B K 00026 PG: 0138 Aye: Dalrymple, Frazier, Knecht, Parks, Reives, Smith, and Womack Nay: None The Chairman ruled the motion had been adopted unanimously. Pursuant to N.C. General Statute 153A -52.1, Chairman Parks opened the floor for Public Comments. The following signed up to speak and were allowed 3 minutes for comments: 1. Ms. Karen Floryanzia, 110 Salamander Creek Drive, Sanford (referendum for fracking) Finance Director Lisa Minter presented a power -point overview regarding the County's finances for the fiscal year ended June 30, 2012. Ms. Paula Hodges from Martin Starnes & Associates complemented Lee County on receiving an unmodified audit opinion which means there were no areas of concern found during the audit. Ms. Hodges thanked the Finance Department for their assistance during the audit. No action was taken. The Board considered Guidelines (Policies) for late tax listing appeals. During the November 4, 2013 meeting of the Board, the Tax Administrator, County Manager and County Attorney were asked to develop a set of guidelines to be considered pertaining to appeals of late listing penalty imposed per North Carolina General Statute §105- 312(H) and presented for compromise under North Carolina General Statute §105- 312(K). County Attorney Neil Yarborough stated the guidelines presented pertain only to penalties imposed as a result of listing after the regular listing period has ended and do not pertain to property discovered for prior years or property discovered to be under - reported as a result of an audit. North Carolina General Statute §105- 312(K) states that after a tax receipt has been charged to the tax collector, the Board of County Commissioners, upon petition of the taxpayer, may compromise, settle or adjust the county's claim for taxes. The statute does not allow the Board to delegate the authority to the Tax Collector or Assessor. It does however, allow the Board to delegate the authority to the Board of Equalization and Review. The statute allows any resident to file a civil action against any member of the Board if a tax is compromised in violation of the statute. Mr. Yarborough presented Guidelines for consideration to address the above referenced issue. Commissioner Womack stated he was not satisfied with the proposed Policy and would like to delegate late tax listing appeals to the Board of Equalization and Review. Commissioner Reives moved to approve the Resolution as presented by Attorney Yarborough. Commissioner Frazier stated he wanted everyone treated fairly. Commissioner Smith stated if the Policy were approved, Tax Administrator Mary Yow could share it with late listing individuals and maybe that would stop some of the late listings. After further discussion, Commissioner Reives withdrew his motion to approve the Guidelines and moved to defer action until the December 2 nd meeting. Upon a vote, the results were as follows: Aye: Dalrymple, Frazier, Knecht, Parks, Reives, Smith, and Womack Nay: None The Chairman ruled the motion had been adopted unanimously. The Board considered the forgiveness of late list penalty for Quality Home Health Care, Inc., which had been deferred at the November 4th meeting until a Policy could be drafted for review and consideration. Tax Administrator Mary Yow stated that Quality Home Health Care has filed an appeal for abatement of penalty for a late filing of Business Personal Property for 2013. The Business Personal Property return was received by the Tax Office on February 20, 2013 (20 days past the filing deadline of January 31St), and the taxpayer did not file for an extension. Lee County grants extensions upon request until March 15 however the request must be filed no later than January 31St. North 2