Minutes - Nov. 18, 2013 Regular Meeting

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BK:00026 PG:0140 The Board considered the forgiveness of late list penalty for Lee H. Johnston, 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 Lee H. Johnston, Inc. had filed an appeal for abatement of penalty for a late filling of Business Personal Property for 2013. The Business Personal Property was received in the Tax Office on February 27, 2013 (17 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 15th however the request must be filed no later than January 31St. 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 is $84.20. Ms. Yow stated this taxpayer also filed late in years 2002, 2005, 2006, and 2009. After discussion, Commissioner Dalrymple moved to deny the late listing penalty for Lee H. Johnston, Inc. in the amount of $84.20. 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 RR Automotive Group 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 RR Automotive Group 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 by the Tax Office on February 20, 2013 (20 days past the filing deadline of January 31St) Ms. Yow stated the taxpayer did not file for an extension per North Carolina General Statute §105 - 307(C). Lee County grants extensions upon request until March 15th, however the request must be filed no later than January 31St. 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 RR Automotive Group is $82.29. Ms. Yow stated this is the first late filing for this taxpayer, however the taxpayer has been assessed penalties for under - reporting in the past. After discussion, Commissioner Frazier moved to deny the late list penalty for RR Automotive Group in the amount of $82.29. 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. Commissioner Jim Womack, who also serves as Chairman of the North Carolina Mining & Energy Commission, along with Mining and Commission members Dr. Ray Covington and Sanford City Councilman Charles Taylor provided a power -point presentation on the Mining & Energy Commission and industrial development leading up to oil and gas exploration in Lee County. No action was taken. At this time the Board took a 5- minute recess. Upon returning from recess, with all members present, the meeting resumed. The Board considered a Proclamation to proclaim the week of November 22 -28, 2013 as Farm - City Week. 4 -H member Ellisa Neal gave an overview of what 4 -H means to her. 4 -H Director Bill Stone outlined various activities that will be taking place during Farm -City Week. Commissioner Reives moved to approve the Proclamation for Farm -City Week, a copy of which is attached to these Minutes and by this reference made a part hereof. Upon a vote, the results were as follows: F61