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NORTH CAROLINA BoGi 2? 217 LEE COUNTY COUNTY TAX SERVICES, INC. <br />SERVICES AGREEMENT <br />ppl u <br />This Service Agreement made and entered into this day of Htly, between the <br />County of Lee , (Hereinafter "COUNTY"), a political subdivision of the state of North Carolina, and <br />County Tax Services, Inc. (Hereinafter "CTSI") a North Carolina Corporation having its registered office in <br />Raleigh, North Carolina. <br />W ITNESSETH <br />WHEREAS, COUNTY desires to obtain audit services on Business Personal Property Tax Listings as <br />authorized by the North Carolina General Statutes; and <br />WHEREAS, CTSI agrees to provide said audit services for COUNTY pursuant to the terms and conditions <br />of this Agreement. <br />NOW, THEREFORE, for and in consideration of the promises mutually herein exchanged, the parties <br />agree as follows: <br />AUDITING SERVICES <br />CTSI agrees to provide to COUNTY auditing services on Business Personal Property Tax Listings. <br />CTS] will: <br />A. Make copies of the Business Personal Property Tax Listings according to the Tax Administrator's <br />instructions on accounts selected for audit. <br />B. Prepare an introduction letter on COUNTY letterhead and provide the letter to the Tax Administrator <br />for signature and timely mailing. <br />C. Make an appointment with the selected businesses for a Business Personal Property Tax audit to be <br />performed. <br />D. Inform the Tax Administrator of the audit findings after the audit is completed, and provide adequate <br />work papers to support all audits, whether there is a discovery or no discovery. <br />E. Upon COUNTY approval of the audit, prepare a discovery letter pursuant to G.S. § 105-312, or a no <br />discovery letter, on COUNTY letterhead, together with a copy of the work papers, for the Tax <br />Administrator's signature and mailing to the taxpayer. <br />F. Agree to be accompanied by COUNTY personnel on any local audits to assist in training for on going <br />audit activities. <br />2. AUDIT APPEALS <br />If any audit performed by CTS] enters the appeals process, CTSI will: <br />A. Appear at meetings with taxpayers or their representatives concerning the information identified in the <br />audit. <br />B. Provide testimony and evidence at hearings before the County Tax Assessor, Board of County <br />Commissioners, North Carolina Property Tax Commission or other appeal level hearing concerning <br />the information identified in the audit. <br />3. CONSULTING SERVICES <br />A. Consulting services include ANY services requested by COUNTY that are not required to complete an <br />audit. This can include services on audits which have been finalized, but where additional information <br />that was not covered in the original audit is requested by COUNTY. COUNTY AND CTSI SHALL <br />AGREE IN WRITING AND IDENTIFY ALL COSTS AND SERVICES TO BE PERFORMED <br />UNDER THIS SECTION PRIOR TO COMMENCEMENT OF THE SERVICE BY CTSI. <br />B. CTSI will maintain an hourly time sheet on any consulting services performed for COUNTY to be <br />billed to COUNTY on a monthly basis if this service is required. <br />Page 1 of 3 <br />