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s <br /> 2. If the Board of Commissioners reduces the amount of penalty for any late listing granted <br /> above, in no event will the maximum penalty assessed to the taxpayer exceed $5,000.00. <br /> 3. Any individual or business entity with a listing filed late in the past five consecutive tax <br /> years may be ineligible for a compromise, settlement or adjustment under these <br /> guidelines. <br /> 4. Any individual or business entity receiving payments for an economic development grant <br /> may be ineligible for compromise, settlement or adjustment under these guidelines. <br /> 5. The Board of Commissioners reserves the right to authorize a compromise, settlement or <br /> adjustment outside the provisions of these guidelines on a case by case basis. <br /> Adopted this the 4th day of October, 2021. <br /> / 1/0/ se41/6i <br /> Kirk D. Smith <br /> Chair, Lee County Board of Commissioners <br /> ATTEST: / <br /> � <br /> < / � <br /> P. 411 wri 4 ii/i el i <br /> lennife"rabic <br /> Clerk to he Board/Deputy County Attorney <br /> ., 4 <br />