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004 <br />soox 17 P~lc= 348 <br />The Board considered a rental agreement between the City of Sanford and the <br />County of Lee for space in the Federal Building. Commissioner Reives moved the rental <br />agreement be contingent upon the agreement with the City concerning planning and <br />inspection services. Commissioner Garner seconded the motion, and upon a vote, the <br />results were as follows: <br />Aye: Cox, Garner, Mansfield, Matthews, Moretz, Paschal and Reives <br />Nay: None <br />The Chairperson ruled the motion had been adopted unanimously. <br />The Board considered a tax appeal of penalty on business personal property for <br />Thomas Construction Company. Tax Administrator Roger Kelley told the Board that Tax <br />Management Associates had completed an audit on Thomas Construction Company of <br />Lee County and found additional supplies, machinery and equipment that was not listed. <br />Thomas Construction Company was appealing the penalty on their business personal <br />property audit but not the additional value discovered. The penalty on the discovery <br />amount of taxes for Lee County was $973.15. Mr. Ted Thomas, owner of Thomas <br />Construction spoke on his behalf Mr. Kelley recommended the penalty not be forgiven <br />based on N.C. General Statute 105-312(g) and 105-312(h). Commissioner Mansfield <br />moved to forgive the penalty of $973.15 to Lee County from Thomas Construction <br />Company of Lee County. Commissioner Cox seconded the motion, and upon a vote, the <br />results were as follows: <br />Aye: Cox, Garner, Mansfield, Matthews, Moretz, Paschal and Reives <br />Nay: None <br />The Chairperson ruled the motion had been adopted unanimously. <br />The Board considered a tax appeal of penalty for Cencom Partners, LLP. Tax <br />Administrator Roger Kelley told the Board that Tax Management Associates had <br />completed an audit on Cencom Partners and discovered additional supplies, machinery and <br />equipment during the audit. Cencom Partners was asking the Board to forgive the penalty <br />on the discovered amount of taxes for Lee County which was $12,102.85. Mr. Kelley <br />recommended the penalty not be forgiven based on N.C. General Statute 105-312(g) and <br />105-312(h), Commissioner Moretz moved to accept the recommendation of the Tax <br />Administrator. Commissioner Reives seconded the motion, and upon a vote, the results <br />were as follows: <br />Aye: Cox, Mansfield, Moretz, Paschal and Reives <br />Nay: Garner and Matthews <br />The Chairperson ruled the motion had been adopted by a five to two vote. <br />4 <br />