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581 <br /> <br />record of the tax listing on file and had impoSed a penalty on the company <br />for failure to list taxes for that year. The second dispute involved the <br />1980 tax listing on which a transposition error by an employee of the Tax <br />Supervisor's Office had occurred in applying the depreciation. This <br />error had been discovered by the Tax Supervisor's Office and the additional <br />tax with interest was imposed on the company. The third dispute regarded <br />the 1982 tax listing on which a 1979 truck had been incorrectly listed as <br />a 1978 truck. In conclusion, Mr. Boger reported that Young Stone Company <br />objected to the penalty as well as the interest on the penalty and asked <br />that these charges be forgiven. Mr. Boger stated that based on the <br />assertion by Young Stone Company that the listing had been mailed and in <br />order to avoid litigation it was his recommendation that the Board forgive <br />the penalty and interest on the penalty totaling $1,957.26 for Young Stone <br />Company. <br /> Mr. Danny Seamone, employee of the Tax Supervisor's Office, advised <br />the Board it was the recommendation of the Tax Office that the penalty <br />on Young Stone Company remain intact. He reported that Mr. Terry Rowland, <br />Tax Supervisor, had written the company on several occasions regarding the <br />failure to submit the 1979 tax listing and had received no response from <br />the company. <br /> Commissioner Payne advised the Board that Mr. Lloyd Baucom, attorney <br />for Young Stone Company, also represented his company. <br /> UPON MOTION of Commissioner Barnhardt, seconded by CommissioneF <br />Milloway with Commissioners Payne, Nash, Barnhardt, and Milloway voting <br />for and Chairman Lentz voting against, the Board by resolution agreed to <br />follow the recommendation of the County Attorney to forgive the penalty <br />and the interest on the penalty totaling $1,957.26 for Young Stone <br />Company. <br /> Commissioner Milloway introduced discussion of a problem regarding <br />ambulance service for the Big Elm Retirement Center located in Rowan County. <br />The Board expressed the need to have agreements with surrounding counties <br />to improve services for the fringe areas of Cabarrus County. <br /> UPON MOTION Of Commissioner Payne, seconded by Commissioner Nash and <br />unanimously carried, the meeting was adjourned. <br /> <br />Clerk to the Board <br /> <br /> <br />