Board denies waiver of late-listing penalty for Quality Irish Group LLC

The Union County Board of Equalization and Review on Thursday denied a request from Quality Irish Group LLC, doing business as Mary O'Neal's, to waive a $1,532.56 late-listing penalty related to unreported personal property.

Lee McShane, who appeared in person, told the board he and his partners run a small restaurant in Waxaw and were unaware of the county's personal property listing requirement. “We actually never knew anything about a personal property business tax before,” McShane said, adding that the business has paid sales and payroll taxes and intends to comply going forward.

County business personal property supervisor Lameica Harrison said auditors found the business during a July 2025 canvasing project and asked McShane for a detailed asset list and depreciation schedule, which she said he had not provided in time for the board. Harrison told the board Google images show the business was operating by June 2018 and that, while the company's articles of organization were filed in 2016, staff could not confirm operation until signage appears in 2018. Harrison said staff initially used an estimated value from the county's CALVES cost-analysis system and that the customer later submitted a listing for 2026 but did not include the requested detailed asset list.

Harrison described the county's preliminary numbers: a CALVES-based estimated value used in the discovery letter of $90,165, machinery and equipment reported this year of $8,027, and a total assessed amount noted by staff of roughly $6,636.27, which includes the late-list penalty of $1,532.56. She added that under state law the county's review period generally looks back five years.

McShane said he intended to submit the detailed asset list and work with county auditors going forward but stressed the late penalty felt punitive because he said the business had not received earlier notice. “I have no problem with paying the tax… it's the late fees for a tax that we've never been given notice about,” he said.

After discussion, board member Mr. O'Keefe moved — and Mr. Ashcraft seconded — to deny the request to waive the late-listing penalty. The board carried the motion by voice vote; the meeting minutes record a voice vote but do not provide a roll-call tally.

Next steps: McShane retains the right to provide the detailed asset list to county staff to correct future listings; the assessed taxes and the penalty remain subject to the board's written decision and any statutory payment deadlines (staff noted a payment deadline of January 2027 for outstanding amounts).