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Commission continues Carter Construction tax appeal for a week to allow company to appear
Summary
Commissioners voted to continue a proposed inactivation of Carter Construction—s 2014—onward tax years for one week so the company can appear and clarify account details; staff said inactivation is consistent with past practice when a business closes.
The Utah County Board of Commissioners continued consideration of a tax inactivation request concerning Carter Construction for one week to allow the company to appear and answer questions from commissioners.
Unidentified Speaker (S1) said staff—s recommendation was to inactivate taxes for Carter Construction beginning with 2014 forward because records show the business did not have an active business license. County staff noted prior practice is to inactivate tax issues when a business has closed and not filed a closing affidavit.
Commissioner (Unidentified Speaker S3) asked for the courtesy of speaking with representatives from Carter Construction before the commission finalized the decision and moved to continue the item for one week so the company could clarify questions; the motion was seconded and passed 3-0.
What the commission recorded: the inactivation under discussion applied to the 2014 and 2015 years (transcript reference) and staff indicated any remaining balance for 2006—02/2013 would be maintained, including interest and penalties where applicable. Commissioners indicated they would invite the company to the follow-up session so the record could be clarified before final action.
