The Halifax County Board of Commissioners on Dec. 1 voted to reduce a business personal property audit penalty assessed against Enfield Timber LLC.

County tax officials told commissioners an audit found value discrepancies across several years, including a $1,944,894 discrepancy in 2025, producing a total penalty of $67,656.60 across county, fire and school jurisdictions. The county auditor said the company did not contest the values but asked the board to consider compromise or waiver of penalty under G.S. 105‑312.

Staff explained typical causes include turnover of responsible personnel and lack of familiarity with North Carolina listing requirements. Commissioners discussed precedent — the county has in past upheld, compromised or waived penalties depending on circumstances.

Commissioner Barrett moved to reduce the penalty by about half (the motion text in the record: "reduce this tax bill to about 50%"), the motion was seconded and recorded as unanimous. County staff said they would relay the decision to the taxpayer.

The transcript records the penalty amounts and the board action but does not show a detailed recalculation in public session. Commissioners discussed the company's asset base (machinery, cranes, trucks and heavy equipment) and noted that penalty proceeds are distributed to affected taxing jurisdictions per statute.