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LEE COUNTY <br />Committed Today for a Better Tomorrow <br />LEE COUNTY BOARD OF COMMISSIONERS <br />ITEM ABSTRACT ITEM NO. IV. D. <br />Information <br />Meeting Date: November 19, 2012 XX Action Item <br />_ Consent Agenda <br />SUBJECT Appeal of Late Listing Penalty for Wake Stone Corporation <br />DEPARTMENT Tax Administration <br />CONTACT PERSON Johnnie Edmondson /Mary Yow <br />REQUEST Consider Taxpayers Request for Abatement of Late Listing Penalty <br />According to NCGS 105 -312 (k) <br />SUMMARY NCGS 105 -312 (h) requires the county assessor to add a penalty of <br />10% to property not listed during the regular listing period. The listing period as defined in NCGS <br />105 -307 (a), begins the first business day of January and ends on January 31. The Business <br />Listing for Wake Stone Corporation was postmarked by the US Postal Service on February 1, <br />2012. Therefore, the statutory penalty was added. Wake Stone Corporation is asking for <br />abatement of penalty, stating that the form was signed on January 28, 2012 and put in the mail on <br />January 28, 2012. The amount of county and fire district tax is $3,544.85. <br />BUDGET IMPACT <br />ATTACHMENT(S) (1) July letter from Wake Stone Corporation <br />(2) Copy of the 2012 tax bill with $3,544.85 penalty added. <br />(3) Copy of the 2012 business listing form <br />(4) Copy of the post marked envelope that the form was mailed in <br />PUBLIC HEARING No <br />PRIOR BOARD ACTION N/A <br />RECOMMENDATION Deny request for abatement of penalty to Wake Stone Corporation <br />in the amount of $3,544.85. <br />