Minutes - Nov. 18, 2013 Regular Meeting

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B K. 00026 PG Carolina General Statute §105- 312 -(H) requires the assessor to add a penalty of 10% to property not listed during the regular listing period. The amount of county penalty for Quality Home Health Care is $378.12. Ms. Yow also noted the taxpayer filed late in years 2002, 2004, 2005, 2006, and 2009. After discussion, Commissioner Womack moved to deny the late tax listing in the amount of $378.12. 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 Magneti Marelli 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 Magneti Marelli Powertrain USA LLC had filed an appeal for abatement of penalty for a late filing of Business Personal Property for 2013. The Business Personal Property return was received in the Tax Office on March 18, 2013 (41 days past the filing deadline of January 31St). The taxpayer requested an extension per North Carolina General Statute §105- 307(C) however the request was made after the January 31St deadline. Lee County grants extensions upon request until March 15th, however the request must be filed no later than January 31s. North Carolina General Statute §105- 312(H) requires the assessor to add a penalty of 10% to property not listed during the regular listing period. The amount of county penalty for Magneti Marelli is $25,176.54. Ms. Yow stated the taxpayer had no previous late filings and historically have always asked for an extension in a timely manner. Commissioner Womack moved to approve the appeal and reduce the amount to $2,500.00 and ask the company to provide to the Tax Office what changes they will make to correct this situation in the future. After further discussion, Commissioner Reives made a substitute motion to reduce the penalty to $5,000.00. Commissioner Womack withdrew his motion. Upon a vote, the results were as follows: Aye: Knecht, Parks, and Reives Nay: Dalrymple, Frazier, Smith, and Womack The Chairman ruled the motion failed with a 4 to 3 vote. Commissioner Womack moved to reduce the late penalty to $2,500.00 and request Magneti Marelli to file with the Tax Office their internal controls for correcting this matter in the future. Upon a vote, the results were as follows: Aye: Parks, Reives, and Womack Nay: Dalrymple, Frazier, Knecht, and Smith The Chairman ruled the motion failed with a 4 to 3 vote. Commissioner Frazier moved to deny the late list penalty for Magneti Marelli in the full amount of $25,176.54. Upon a vote, the results were as follows: Aye: Dalrymple, Frazier, Parks, and Smith Nay: Knecht, Reives, and Womack The Chairman ruled the motion had passed with a 4 to 3 vote.