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2010 - <br />LEE COUNTY <br />Committed Today for a Better Tomorrow <br />RESOLUTION PROVIDING FOR ELECTRONIC LISTING AND EXTENDING THE TIME FOR <br />FILING ELECTRONIC LISTINGS OF PERSONAL PROPERTY FOR PROPERTY TAX <br />PURPOSES <br />WHEREAS, North Carolina General Statute § 105 -304 authorizes Counties to permit electronic <br />listing of personal property, and <br />WHEREAS, North Carolina General Statute § 105 -307 permits the Board of County <br />Commissioners to extend the deadline for filing electronic listings of personal property under <br />G.S. § 105 -304 to June 1, and <br />WHEREAS, North Carolina General Statute § 105- 311(b) authorizes electronic signature of <br />personal property listings which are submitted electronically, <br />NOW THEREFORE BE IT RESOLVED as follows <br />Section 1. The Lee County Board of Commissioners does hereby authorize <br />business personal property listings to be submitted and signed electronically. <br />• Section 2. The following procedures will apply to electronic tax filings. Electronic <br />listings must be submitted online. Facsimiles will not be accepted as electronic listings. <br />In order to file electronically, the taxpayer must use an electronic listing application <br />approved by the County. To request an extension to electronically file business personal <br />property listings after January 31, the taxpayer must file an online request for extension <br />of time during the month of January and must provide an Account ID provided by the <br />County and associated with the business location for which the extension is requested. <br />Once an extension of time has been granted by the Assessor, the electronic filing must <br />be received by the Lee County Assessor no later than March 15` in order to avoid late <br />list penalties. <br />Section 3. This resolution shall be recorded in the minutes of the Lee County <br />Board of Commissioners meeting and notice of the procedure and extension of time for <br />electronic filing of business personal property listings shall be published as required by <br />G.S. § 105- 296(c). <br />Section 4. This resolution is effective for all tax years after its adoption and at <br />such time as the Assessor has the ability to implement a�system for electronic listing. <br />ATTEST: hair <br />/Lee County Board of Commissioners <br />J <br />• Gay^el M. Lee V 1 <br />Clerk to the Board <br />