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® 005 <br />BOOK 17 PAGE 349 <br />The Board considered a tax appeal of penalty for Zorn Industries. Tax <br />Administrator Roger Kelley told the Board that Tax Management Associates had <br />completed an audit on Zurn Industries and discovered additional supplies, machinery and <br />equipment. Zurn Industries were not contesting the additional value discovered but only <br />the penalty applied, which amounts to $4,013.06. Mr. Kelley recommended the penalty <br />not be forgiven based on N.C. General Statute 105-312(g) and 105-312(h). <br />Commissioner Moretz moved to accept the recommendation of the Tax Administrator. <br />Commissioner Reives seconded the motion, and upon a vote, the results were as follows: <br />Aye: Cox, Mansfield and Moretz <br />Nay: Garner, Matthews, Paschal and Reives <br />The Chairperson ruled the motion had been defeated by a four to three vote and <br />the penalty was forgiven. <br />The Board considered a road abandonment petition by Economic Development <br />Director Bob Heuts to abandon secondary road 1482 from the secondary road system. <br />The petition was requested by Wyeth-Lederle which owns all the property on both sides of <br />this road. The road is used only for the Lederle Laboratories facility. Commissioner <br />Garner moved the abandonment petition be forwarded to the North Carolina Department <br />of Transportation. Commissioner Moretz 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 revised Memorandum of Agreement between North <br />Carolina Cooperative Extension Service and the County of Lee. County Attorney K. R. <br />Hoyle told the Board the revised agreement contained several items that needed <br />clarification, including contributions to 401(k), workers' compensation responsibilities, <br />matching benefits, bonuses and county longevity money. Commissioner Mansfield moved <br />to approve the revised Memorandum of Agreement as presented. Commissioner Cox <br />seconded the motion, and upon a vote, the 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 compensation for employees who serve "on call." County <br />Manager William Cowan told the Board some employees from the Health Department, <br />Social Services and Public Works carry a beeper and serve "on call" in some situations <br />during the week and on weekends. Some of these employees have become disgruntled <br />5 <br />