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HomeMy WebLinkAboutAgenda - 10-04-2011 - 5fORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: October 4, 2011 Action Agenda Item No. 5 - -F SUBJECT: Refund of Overpayment of Tax/Revenue Stamps DEPARTMENT: Register of Deeds PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: Copy_ of Refund Request Letter Copy of Relevant North Carolina Deborah B. Brooks, Register of Deeds, General Statutes 245-2679 Copies of Recorded Documents Clarence Grier, Financial Services Director, 245-2453 PURPOSE: To approve a refund of $136 for overpayment of tax/revenue stamps. BACKGROUND: North Carolina General Statute 105-228.37 sets forth the procedure for requesting refund of overpayment to the Register of Deeds Office. Statute 1U5-228.37 (a) states, "A taxpayer who pays more tax than is due under this Article may request a refund of the overpayment by filing. a written request for a refund with the board of county commissioners of the county where the tax was paid and must explain why the taxpayer believes a refund is due." On September 1, 2011, Sharon Kapeluk paid the excise tax of $136 for a Special Warranty Deed. Ms. Kapeluk's attorney later filed the same document on September 13, 2011 paying the $136 and resulting in an overpayment. Ms. Kapulek has provided the attached letter requesting the refund of the overpayment, and, as noted above, the Board of County Commissioners must authorize the refund of the overpayment. FINANCIAL IMPACT: The amount to be refunded is $136 for overpayment of excise tax. RECOMMENDATION(S): The Manager recommends that the Board approve the refund of $136 for overpayment of excise tax to Sharon Kapeluk. 2 qua-31~+t C1rx~+9e ~v~~Y Boar ~ ~vmm~.ssroner5 P o Q ~x 8't ~-! ~{t~{S~urauih , N~- 27s~-7~ Dear Lo vr- rr~ r.ss r o n e-r ~} n 4 ~ t f `~-~ r 1 ~ Ila t ~ -~ 13 6 , trd r H- fGiF D ~ vs a ~a-~, Cry (mod rU t r q "rPP t'~ f ~ e Re~is~'er .uT Deis -Fvr a S~eua~ UxaYT'cn~y D~ CB-K ~~:,Y P~Sv3) . Nl.~ a~or'nfy ~ St 11 Q~r~'un was no~ cw.ra-tc lf~r~' ~ ~`,odi ~,ed f~'lp ~fr'Cd anal Sf1e SJbSC9dt'n~tY -~1ed ~!- a~a~n a7"rw wccKs 1k~Pr- T A-'h fePJPSfr-•~ a re~vrt~l o~ mr~l~.~.U-D Trorn -9~i st-,~P ~e ~ec was erro_ne~~sfy ~a~~ ~"wrte, Srncert~~ ',~1 S~Grvh ~Q f ~1~ 3 ~~q R~ {j~~ wk ~ ~-I~~f~jorv~~h NC ~.7~.7~ Er~+if: s~ej~~~o,rr,s.vnG.e~t~ 3 § lt}5-228.37. Refund of overpayment of taa. (a) Refund bequest. - A taxpayer who pays more tax than is due under this Article may request arefund- of the overpayment by filing. a written request for a refund with the board of county commissioners of the county where the tax ryas paid. The request -must be filed within six months after the date the tax -was paid and.must explain. why the taxpayer believes a refund is dne. (b} Hearing by County. -Aboard of county commissioners must review a request for refund and must follow tape time rimitations set in Cz.S. 105-266.1 for holding a hearing and making a decision. If the board decides that a refund is -due, it must refund the county's portion of the overpayment, together with any applicable interest, to the taxpayer. If the board finds that no .refund is due, the written- decision of the board must inform the taxpayer that the taxpayer may ask the Secretary to review the decision. The board. must. send the Secretary a copy of a decision on a request for refund. (c} Review by secretary. - A taxpayer whose request for a refund is denied by a board of county commissioners~may obtain.-a review of the board's decision by the Secretary. The request must be made in writing and must be flied within 30 days after the taxpayer receives the board's decision denying-the refund. The Secretary must send the board of county_commissoners a copy of the Secretary`s decision made on the requesf, If the Secretary determines that a refund is due, the board of county commissioners must refund the county's portion- of the overpayment, together with any applicable interest, to the taxpayer. A decision of the Secretary is binduig on a board of county commissioners. (d) Judicial Review. - A taxpayer who disagrees with a decision of the Secretary may bring an action against the county and the Stale to recover the disputed overpayment. The action may be brought in the Superior Court of Wake County or in tt3e superior court of the county where the tax was paid. (e} Recording Correct. Deed. - Before_a tax is refiinded, the taxpayer must record a new instrument reflecting the corn-ect amount of tax due_ if no tax is due because an instrument was. recorded.in the. wrong county, then the taxpayer must record a document stating that no tax was. owed because the instrument-being corrected was recorded in the wrflng county. The taxpayer must .include in the. document the names of. the grantors and grantees and the deed book and page number of the instrument being corrected. V4'hen a taxpayer records a ~orrectea instrument, the taxpayer must inform the register of eeds that the instrument being recorded is a correcting instrument. The taxpayer must give the register of deeds a copy of the decision granting the refund that shows the correct amount. of tax due The correcting instrument must intrude the deed book and page number of the instrument being corrected. The register of deeds. must notify the connty,~finance officer and the Secretary when the correcting instrument has been recorded (f) Interest. - An overpayment of tax bears interest at the rate established in G.S. 912 1120 1 1 GS_I05-22$:3T Page 2 of 2 4 i0S-241,1{i) from the date that interest begins to accrue. Interest begins to accrue on au overpayment 30: days after the request for a refund is filed by the taxpayer with the board of county commissioners. (2000-170, s. 2.) 4~21/2fl1 I ~~ ~~II~~I~IIII AR B1c ~"3t214 P~ 883 ~reit201t te, :09 Net ir2 FILED Oatarsh B. 9rooks itapi star nf -Oaeds. Orenpe Cole Rsoordin Faa: 522.06 NC Real state E- Sta6.00"~ SPECIAL ~VAR1l~ANTY DEED Revenue Stamps: $136 PIN: 98ti2-47-2388 Prepared by: Vicki L. Parrott, without benefit of iitk exam -Return to: Grantee Grantor Address: P.O. Box ! 134, Cartboro, ~iC 27510 Grantce Address: 3929 Red Hawk-!toad, Hillsborough, NC 27278 Grantor's Principal Residence Addttss: Durham, NC This-DEED made and entracd into this the 22-day of lone, 2011. by and between Barbara Wnjciak-("Gr-antor"j and Sharon 7'. Kapeluk ("Graatce'~. ?he designation Gnuttor and Grantee as used l~terein shalt include said parties, their heirs, successors, and assigns, and shat! include singular, plural, masculine, feminine or neuter as required by context WTTNESSE:'lFi, that the Grantor, for a valuable consideration paid by the Grantee, the receipt oiwhich is hereby acknowledged, has and by these presents does grant, bargain, $ell and. convoy untq the Grantee in fee simple, ai! of the Grantor's interest in and to that certain lot o; parcel of land situated in the. City of Hillsborough, Orange County, Noah Carolina and more palticu}arly described as follows: BEING sit of Lot IA, High Point Woods Snlidivisioa, as shown on that .,certain plat and survey recorded in Plat Book 77,~'age 51, Orange County Registry, to which -plat reference is .hereby made for a more particular description of same. The property hereiaabove described was acquired by Grantor 5y instrument recorded in Book ! 715, ?'age 130, and Book 26b2, Page 39, of the Orange County Registry This conveyance is made pursuant to the Settlement Agreement and Release between C:tarltor and Grantee executed contemparaneouslyhcrewith. The purpose of this conveyance is to dissolve the joint tenancy with right of survivorship,. and to vest sole title to the property in the Grantee alone. 6 ~~~I~IIq~~~n~ ~ ,~ 0 2 110913000108280 OEW 8k:ttB5220 Pg:58 04!13!2011 10:21:33 RA 112 ~1~ 1'-! F"tLEO- Deborah 8. Breokz R•0is tar of Deeds, OranO• ((((pppp Nffffjjjj~~~~ R•eording F•s~ 522-063 NG -R•al Es[aF•TTX: S1 SPECIAL. WARRANTY DEED Revenue Stamps: $136 PIN: 9862-47-2580" prepared by: Vicki L Parrott, without benefit of title exam Return to: Grantee Grantor Address: P.O. Box 1134, Carrboro, NC 27514 Grantee-Address: 3429 Red-Hawk Road, Hillsborough, NC 27278 Granter's Principal Residrnce Address: Durham, NC 't'his DEED made and entered into this-the- 22day of June; 241] by and between Barbara Wajciak (uGraatory'} and Sharoa T, Kapeluk ("Grantee"}. The designation L',rantor and Grantee as used herein-shall include said parties, their heirs, successors, and assigns, and shall include singular, glare!, masculine, feminineor neuter as required by context. WITNESSETH, that- the Grantor,. for a valuable consideration paid by tht Grantee; the receipt of which is hereby acknowledged, has and by these presents does grant, bargain, Belt and convey unto the Grantee in fee s'unple, all of the Grantor's interest in and to that certain lot or parcel of land situated in the City of Hillsborough, Orange County, North Carolina and more particultuly described as follows: BEING ail of l.ot lA, High Point Woods Subdivision, as shown on that certain plat and sarvey recorded is Plat Boole 77; Page31, Orange Connty Registry, to which plat reference 'ss hereby made for a more particular description of same. Thcproperty hereinabove described was acquired by Grantor by instrument recorded in Book 1715, Page 134, and Book 2662, Page 39, of the Orange County Registry. This conveyance is made pursuant to the Settlemerrt Agreement and Release between Grantor and Grantee executed contemporaneously herewith. The purpose of this conveyance is to dissolve the. joint tenancy with right of survivorship, and. to vest sole title to the property in the Grantee alone.