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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. E. <br />_ Information <br />Meeting Date: November 19, 2012 XX Action Item <br />Consent Agenda <br />SUBJECT Appeal of Late Listing Penalty for RAI Services Company <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 original <br />Business Listing for American Snuff Company was received on March 30, 2012 and postmarked <br />March 29, 2012 by metered mail. An amended return was filed with our office and received on <br />April 19, 2012 and postmarked April 17, 2012 by metered mail. The taxpayer is asking for <br />abatement of penalty in the amount of $363.92. The amount of county penalty is $211.58 and City <br />of Sanford penalty is $152.34. <br />BUDGET IMPACT N/A <br />ATTACHMENT(S) (1) August letter from RAI Services Company <br />(2) Copy of the 2012 tax bill <br />(3) Copy of the 2012 Regular and Amended business listing form <br />(4) Copies of the post marked envelopes the forms were mailed in <br />PUBLIC HEARING No <br />PRIOR BOARD ACTION N/A <br />RECOMMENDATION Deny request for abatement of county penalty to RAI Services <br />Company in the amount of $211.58. <br />