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007 <br />LEE CO <br />Committed Today for a Better Tomorrow <br />Memorandum <br />To: Lee County Board of Commissioners <br />From: Mary C. Yow, PPS Tax Listing Manager <br />Date: December 6, 2011 <br />Re: Refund for Modular Space Corp. Account 125819 <br />Modular Space Corporation (Modular Space) leases modular units to Corporations and <br />School Systems in Lee County. <br />Modular Space filed a zero Business Property return dated 1/27/11 stating that they had <br />"nothing to report". <br />Research from prior years listings and contact with Modular Space, and its lessees <br />revealed that Modular Space did have units physically located in Lee County. <br />These leases are long term in nature and therefore taxable in Lee County per North <br />Carolina State statute 105 -304. <br />Notification was sent to Modular Space dated May 10, 2011, informing them of its <br />continued responsibility to list personal property that is taxable in Lee County. The <br />notification also informed the corporation of the taxable value that would be assessed if <br />they did not provide an accurate listing. <br />Modular Space returned the notifications, stating that they had nothing to report for 2011. <br />