Agenda Package 12-16-13 Reg. Meeting

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004 Aye: Frazier, Knecht, Parks, Reives, Smith, and Womack Nay: None Absent: Dalrymple The Chairman ruled the motion had been adopted unanimously. Commissioner Womack moved to approve the Consent Agenda which consisted of the following items: • Minutes from the November 18, 2013 regular meeting, • Appointment to the Rest Home - Nursing Home Advisory Board, and • Appointment to the Lee County Environmental Review & Advisory Committee. Upon a vote, the results were as follows: Aye: Frazier, Knecht, Parks, Reives, Smith, and Womack Nay: None Absent: Dalrymple The Chairman ruled the motion had been adopted unanimously. No one signed up to speak during the Public Comments section of the meeting. The Board considered Guidelines for Late Tax Listings that had been deferred at the November 18th meeting. County Attorney Neil Yarborough drafted said Guidelines that reference North Carolina General Statute §105- 312(k) which 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. North Carolina General Statute §105 -380 prohibits the board from compromising taxes except for situations as stated in North Carolina General Statute §105 -381 but does not prohibit the board from using the power to compromise. 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. During the November 4th meeting, the Board requested the Tax Administrator, County Manager and County Attorney to develop a set of guidelines to be considered by the Board pertaining to appeals of late listing penalties. The guidelines 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. Commissioner Frazier moved to defer action on the matter until the December 16t meeting. Upon a vote, the results were as follows: Aye: Frazier and Reives Nay: Knecht, Parks, Smith, and Womack Absent: Dalrymple The Chairman ruled the motion had failed with a 4 to 2 vote. After further discussion, Commissioner Womack moved to approve the Resolution for Late Tax Listing Penalty Guidelines as written and presented, 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: