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DONALD L. McAVOY Charles McInnis, County Manager P. O. Box ?07 Concord, N. C. 28025 Dear Charles, We received the enclosed notice from the tax office notifying us that the property listing for York and Wadsworth had not been received. A copy of the notice and filing are enclosed. We prePared the listin0 on January 14, 1987. An employee time sheet is enclosed to verify that preparation. The master listing of property tax listings prepared b~ this office lists York and WadSworth as having been mailed with other listings on Monday, January 26, 1987. There were two people in our office responsible for mailing the notices and both employees remember that the listing was mailed. Our envelopes were Stamped with a return address and none have returned to our office. All of the other listings mailed along with York & Wadsworth have been received, according to the tax office. The position of the post office is that tbe filing was delivered. We are appealing to your office to avoid late listing penalties as late penalties are provided for automatically in the law and can only be overturned through appeal. We feel an overturn is warranted in this case as we did everything that was prudent to file a timely listing. Without overturning penalties in cases like this, there relaains no incentive fo~ the tax office to safeguard these listings in order ~o avoid loss. We under~tand the problem of not c, ver%urning filings ~ha~ are claimed to hsve been mailed; however, we can prove in this office that the return was mailed. We are counting sn the provision in N. q. l~w for an appealing authority to protect taxpayers who timely file from bein~ pen~lized due to circum~tances beyond their control. Thank you for your time, Don McAvoy