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C 8 g <br />LEE COUNTY <br />Committed Today for a Better Tomorrow <br />LEE COUNTY BOARD OF COMMISSIONERS <br />ITEM ABSTRACT <br />ITEM NO. IV. F. <br />_ Information <br />Meeting Date: November 19, 2012 XX Action Item <br />Consent Agenda <br />SUBJECT Appeal of Late Listing Penalty for Parinez B. Nasseri, MD PC <br />DEPARTMENT Tax Administration <br />CONTACT PERSON Johnnie Edmondson /Mary Yow <br />REQUEST Consider Taxpayers Request for Abatement of Late Listing Penalty according to <br />NCGS105 -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 Massed Parinez, MD PC was received on May 18, 2012. Therefore, the statutory <br />penalty was added for 2012. In addition to the 2012 listing an additional discovery was also made <br />for the tax years 2009 -2010 & 2011. An additional 10% penalty per listing period was added <br />according to NCGS 105 -312- (h). The taxpayer is asking for abatement of all penalties in the <br />amount of $840.90. The amount of county penalty for both bills is $444.15 and the amount of City <br />of Sanford penalties is $396.75. <br />BUDGET IMPACT <br />ATTACHMENTS) (1) September letter from Parinez B. Nasseri, MD PC <br />(2) Copy of the 2012 Tax Listing form received on May 18, 2012 <br />(3) Copy of the additional discovery notice dated June 5, 2012 <br />(4) Copy of the 2012 tax bills for the regular filing and the discovery <br />PUBLIC HEARING No <br />PRIOR BOARD ACTION N/A <br />RECOMMENDATION Deny request for abatement of county penalty to Dr. Parinez Nasseri <br />in the amount of $444.15 <br />