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HALL COUNTY BOARD OF EQUALIZATION MEETING DECEMBER 17, 2013 9:05 a.m. Arnold made a motion and Purdy seconded to go into a Board of Equalization meeting. ROLL CALL VOTE — Present on roll call vote were Scott Arnold, Pamela Lancaster, Bob McFarland, Daniel Purdy, Gary Quandt, Steve Schuppan and David Ziola. Also present were Deputy County Attorney Jack Zitterkopf, Board Assistant Stacey Ruzicka and county Assessor Jan Pelland. NOTICE OF OPEN MEETING LAW— Chairman Lancaster read the notice of the open meeting law. MINUTES— Purdy made a motion and McFarland seconded to approve the minutes of the December 3`d meeting. Arnold, Lancaster, McFarland, Purdy, Quandt, Schuppan and Ziola all voted yes and none voted no. Motion carried. PUBLIC PARTICIPATION - Chairman Lancaster called for public participation and no one responded. 9:15 A.M. PERSONAL PROPERTY PENALTY APPEAL HEARING FOR LA ISLA BAR INC. Ziola made a motion and Purdy seconded to open the hearing. Arnold, Lancaster, McFarland, Purdy Quandt, Schuppan and Ziola all voted yes and none voted no. Motion carried. County Assessor Jan Pelland was present the personal property tax return was filed on behalf of the company La Isla Bar, 103 East Third Street. The 25% penalty was assessed on the property because the schedule was received after May 1. Dave Faimon, 2722 South Locust Street, with McDermott and Miller was present representing La Isla Bar Inc. This business is owned by Tommy Edwards and Mr. Faimon submitted a power of attorney for the business. This business was being repaired and remodeled and in the process of obtaining the necessary licensing to open for business. The bookkeeper retired when it was time to do the year end and tax reporting and it was discovered that there were a lot of loose ends that needed to be completed. They were aware that they would need to file an amended return. It is not Mr. Edwards practice to be late with his filings and he was not aware that the paperwork was that far behind. The amended personal property tax form was filed in September. County Assessor Jan Pelland noted the regulations regarding personal property tax the amended schedule was not received by May 1gt so the penalty was assessed. The taxpayer can appeal the decision. She also noted that the County Board of Equalization is limited to correcting penalties that were wrongly imposed or calculated but they have no authority to waive or reduce any penalty that is correctly imposed. Chairman Lancaster called for any other discussion and no one responded. Purdy made a motion and Ziola seconded to close the hearing. Arnold, Lancaster, McFarland, Purdy, Quandt, Schuppan and Ziola all voted yes and none voted no. Motion carried.