Agenda Package - 11-19-12 Reg. Meeting

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LEE COUNTY Committed Today for a Better Tomorrow LEE COUNTY BOARD OF COMMISSIONERS ITEM ABSTRACT ITEM NO. IV. G. Information Meeting Date: November 19, 2012 XX Action Item _ Consent Agenda SUBJECT Appeal of Late Listing Penalty for Mr. Thomas Kelley Burch DEPARTMENT Tax Administration CONTACT PERSON Johnnie Edmondson /Mary Yow REQUEST Consider Taxpayers Request for Abatement of Late Listing Penalty according to NCGS 105 -312 (k) SUMMARY NCGS 105 -312 (h) requires the county assessor to add a penalty of 10% to property not listed during the regular listing period. The listing period as defined in NCGS 105 -307 (a), begins the first business day of January and ends on January 31. Northampton County notified our office in June via faxed copy of a 2006 MB Sports 23 ft boat that is located in Lee County and owned by Thomas Kelley Burch. Northampton County discovered the boat through the NC Wildlife Registration and sent a discovery notice to Mr. Burch in accordance to NCGS 105 -312. Mr. Burch responded to Northampton County indicating that this boat was listed for property taxes in Lee County. Upon receipt of the response, Lee County researched and did not find a listing for the boat. Lee County notified Mr. Burch of a discovery per NCGS 105 -312 for years 2007 -2012 by letter dated July 12, 2012. Mr. Burch received his tax bill and is asking for abatement of penalty in the amount of $1,008.54. County penalty is $584.74 and City of Sanford penalty is $423.80. BUDGET IMPACT ATTACHMENT(S) (1) Letter from Mr. Thomas Kelley Burch (2) Copy of the tax bill for years 2007 -2012 (3) Copy of the original discovery notice from Northampton County (4) Copy of the discovery notice from Lee County PUBLIC HEARING PRIOR BOARD ACTION RECOMMENDATION No N/A Deny request for abatement of county penalty to Mr. Burch in the amount of $584.74.