Agenda - 11-21-16 Reg. Meeting - Laserfiche WebLink

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0j9 LEE COUNTY Committed Today for a Better Tomorrow LEE COUNTY BOARD OF COMMISSIONERS ITEM ABSTRACT ITEM NO. V. A. Information Meeting Date: November 21, 2016 XX Action Item Consent Agenda SUBJECT Request from Ryder Truck Rental for Abatement of Late List Penalty DEPARTMENT: Tax Administration CONTACT PERSON: Mary Yow, Tax Administrator REQUEST: Consider the request from Ryder for abatement of penalty per NCGS 105- 312(K) SUMMARY: Ryder Truck Rental failed to timely file their 2016 Business Personal Property listing for which they were granted an extension to file until March 15, 2016. Because a listing was not filed, an assessment notice was mailed on April 21, 2016. Ryder did not respond within the 30 -day period to the notice of assessment. On July 5, 2016, the tax office received their 2016, (112 days past their filing deadline). After processing their return, it was determined that the assessment made in April was too low and therefore an additional discovery notice was processed. Ryder is requesting waiver of penalty, stating their returns were delayed due to unforeseen circumstances, being short staffed and problems with their IT reporting system. It is important to note they also filed late in multiple counties in North Carolina. A spreadsheet of action taken in other counties are attached for informational purposes. Ryder has not filed a late return in the last 5 years. The amount of county penalty is $5,523.56. They also have penalty for the City of Sanford in the amount of $4,168.73, for a total penalty of $9,692.29. BUDGET IMPACT: $5,523.56 late list penalty (County) ATTACHMENT(S): 1) Resolution for Late Tax Listing Penalty Guidelines 2) 7/27/16 Letter from Ryder requesting waiver of penalty 3) Assessment Notice and Discovery Notices 4) Copy of Tax Listing showing date received 5) 6/29/16 additional extension request 6) Customer Statement showing taxes and penalty owed 7) NCGS 105-312 8) Other counties action taken PUBLIC HEARING: No PRIOR BOARD ACTION: A resolution regarding late listing penalty guidelines was adopted on December 2, 2013. RECOMMENDATION: Pleasure of the Board.