HomeMy WebLinkAboutAgenda - 04-09-2013 - 5e 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 9, 2013
Action Agenda
Item No. 5-e
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 Deborah Brooks, 245-2679
Copies of Recorded Documents Clarence Grier, 245-2453
Copy of Check
Copy of Relevant General Statutes
PURPOSE: To consider refund of overpayment of tax/revenue stamps.
BACKGROUND: North Carolina General Statute 105-228.37 sets forth the procedure for
requesting refund of overpayment. General Statute 105-228.37(a) states, "A taxpayer who pays
more tax than is due under 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 December 11, 2012 a deed was mistakenly recorded in Orange County for Elisandro
Martinez by the law firm of Moore & Alphin, PLLC. The document should have been recorded in
Alamance County. Moore & Alphin, PLLC is requesting the refund of the $352 in revenue
stamps and the $90 recording fee paid as part of the December 11th recording action. North
Carolina General Statute 161-10(c) states, "These fees shall be collected in every case prior to
filing, registration, recordation, certification or other service rendered by the register of deeds
unless by law it is provided that the service shall be rendered without charge."
North Carolina General Statute 161-14(a) states, "After the register of deeds has determined
that all statutory and locally adopted prerequisites for recording have been met, the register
shall immediately register all written instruments presented to him for registration." Moore &
Alphin, PLLC has requested a refund for both the revenue stamps and the recording fee.
However, the document was properly recorded in compliance with the General Statutes and
Orange County policies, and staff is therefore not recommending reimbursement of the
recording fee. As noted above, the Board of County Commissioners must authorize refunds of
overpayments.
FINANCIAL IMPACT: This action involves a refund in the amount of $352 to Moore & Alphin,
PLLC for the overpayment of revenue stamps. Moore & Alphin, PLLC has also requested a
refund for the $90.00 recording fee, which staff is not recommending.
RECOMMENDATION(S): The Manager recommends that the Board approve the refund of
$352 for overpayment of revenue stamps.
2
Law Offices
MOORE & ALPHIN, PLLC
Richard W.Moore
3716 National Drive,Suite 100 .Oliver W.Alplm Raleigh,NC 27612
S.Amanda Palmer(Retired) Telephone(919)787-8812 Sender's e-mail: kate @moorealphin.com
Casey J.Heim Facsimile(919)787-3312
Curtis K. Thompson
Nancy P.Mountcastle
Kate W.Cotten
December 28, 2012
Mr. Barry Jacobs
Chair, Orange County Board of Commissioners
2105 Moorefields Road
Hillsborough,NC 27278
Delivered via USPS
Re: Statement of No Excise Tag Due
Mr. Jacobs,
On December 11, 2012, in Book RB5502, Page 595, Orange County Registry, a deed was
recorded from Centex Homes to Elisandro Martinez, conveying real property located solely in
Alamance County. This instrument was recorded in the wrong county, Orange County.
No excise tax was owed through the Orange County Register of Deeds because the instrument
being recorded was recorded in the wrong county. I am requesting reimbursement of the
$352.00 in revenue stamps paid in Orange County since the deed should not have been recorded
in Orange County. This deed has subsequently been recorded in the correct county, Alamance
County, in Book 3171, Page 597, Alamance County Registry, and the correct excise tax paid
there. Please see the attached Statement of No Excise Tax Due, which has been recorded in Book
R135516,Page 305, Orange County Registry.
In addition, I am requesting reimbursement of the $90.00 in recording charges paid to record the
above deed and accompanying deed of trust (which was recorded in Book RB5503, Page 1,
Orange County Registry), as the payment check was made payable to "Alamance County
Register Of Deeds," and was improperly deposited by the Orange County Register of Deeds. I
have attached a copy of the check in question.
I appreciate your attention to this matter. Please contact me if there are any questions or concerns
with my request at 919-787-8812 or kate @moorealphin.com.
Respectfully,
Moore & Alphin,PLLC
Kate W. Cotten
CC: Deborah Brooks, Register of Deeds
11 111��V������IIIIIl11111�1�111111 ll l 111
20121211000288990 DEED
Bk:RB5502 Pg:595
12111!2012 12:20:35 PM 112
FI<_ED Deborah B. Brooks
Resister or Deeds, Orange Co,NC
Recordin Fee: $26.00
iC-
NC Real state X: $352.0
NO PROPERTY LOCATED
WITHIN
ORANGE COUNTY _
NORTH CAROLINA SPECIAL WARRANTY DEED
Excise Tax: $352.00 Real Estate ID#: 167731
After recording mail to: Grantee
This instrument was prepared by: Moore&Aiphin, PLLC, 3716 National Drive
Suite 100,Raleigh,NC 27612 (12-CNTX-2981 SY),�e
This instrument prepared by S. Amanda Palmer, a licensed North Carolina attorney. Delinquent taxes, if
any, to be paid by the closing attorney to the county tax collector upon disbursement of closing
proceeds.
Brief description for the Index: Lot 147 Collington Farms Subdivision, Phase 1
The property herein conveyed is not Grantor's primary residence. (NCGS 105-3172)
THIS DEED is made this 10th day of December, 2012, by and between:
GRANTOR GRANTEE
CENTEX HOMES, Elisandro Martinez,unmarried
a Nevada general partnership
Grantor's Address: Grantee's Address:
1225 Crescent Green Drive, Suite 250 604 Collington Drive
Cary,NC 27518 Mebane,NC 27302
The designation Grantor and Grantee as used herein shall include said parties,heirs, successors,
and assigns, and shall include singular,plural, masculine, feminine or neuter as required by context.
For valuable consideration paid by Grantee to Grantor, the receipt and sufficiency of which are hereby
acknowledged, Grantor hereby gives, grants, bargains, sells and conveys unto the Grantee in fee simple,
subject to the Exceptions and Reservations hereinafter provided, if any, all that certain lot or parcel of
land situated in the City of Mebane, Melville Township, Alamance County, North Carolina and more
particularly described as follows:
All of Lot 147 in Collington Farms Subdivision, Phase 1, as shown on the plats recorded in Plat
Book 71, Pages 255-260, Alamance County Registry, to which plats reference is hereby made
for a more particular description.
Property Address: 604 Collington Drive, Mebane,NC 27302
4
RS5502 596 212
TO HAVE AND TO HOLD the aforesaid lot or parcel of land and all privileges and appurtenances
thereto belonging to the Grantee in fee simple.
And Grantor hereby warrants that Grantor has done nothing to impair such title as Grantor received
and that Grantor will warrant and defend the title against the lawful claims of all persons claiming by,
under or through Grantor, except for the exceptions hereinafter stated.
This conveyance is made subject to the following Exceptions and Reservations:
1) Ad valorem real property taxes not yet due and payable.
2) Easements and rights-of-ways of record affecting the property.
3) Restrictive and protective covenants of record affecting the property.
IN WITNESS WHEREOF, Grantor has caused this Deed to be signed in its name by its duly
authorized Managing General Partner, as of the day and year first above written.
CENTEX HOMES,
a Nevada General Partnership
By: Centex Real Estate Corporation,
a Nevada corporation,
Managing General Partner
By: (Seal)
Meredith Min ar
Closing Coordinator
STATE OF NORTH CAROLINA—COUNTY OF WAKE:
1, the undersigned, a Notary Public of the County and State aforesaid, certify that Meredith Minear personally
came before me this day and acknowledged that she is Closing Coordinator of CENTEX REAL ESTATE
CORPORATION, a Nevada corporation and Managing General Partner of CENTEX HOMES, a Nevada general
partnership, personally appeared before me this day and, being by me duly sworn, executed the foregoing
instrument for and on behalf of and as an act of CENTEX REAL ESTATE CORPORATION, Managing General
Partner of CENTEX HOMES, and that her authority to execute and acknowledge said instrument is contained
in the Certified Resolutions Of The Board of Directors Of Centex Real Estate Corporation recorded on
September 1,2010, in Book 2940,Page 326, ALAMANCE County Registry.
Witness my hand and official stamp or seal,this VC) day of b 9-C e.M� 1201 .
(Stamp or Seal)
Notary Public
G F,G Printed Name:
`��pTAR ysFy
My Commission Expires:
I............... 2
5
�:�'1/� II209I2It�Si�0tl3I0b4B�llllll(Itl��ll III III
20121231000305490 S/INS
Bk:RB5516 Pg:305
12/31/2012 12:23:52 PM 1/2
FILED Deborah B. Brooks
Register of Deeds, Orange CO,NC
NC Real,Estate TX: $.0
Mail To/Prepared By:
Moore&Alphin,PLLC(kc)
3716 National Drive,Suite 100
Raleigh,NC 27612 NO PROPERTY LOCATED
WITHIN
VC
NORTH CAROLINA ORANGE COUNTY
ORANGE COUNTY
STATEMENT OF NO EXCISE TAX DUE
On December 11, 2012, in Book RB5502, Page 595, Orange County Registry, the
undersigned recorded a deed from Centex Homes to Elisandro Martinez, conveying real property
located solely in Alamance County. This instrument was recorded in the wrong county, Orange
County. No excise tax was owed through the Orange County Register of Deeds because the
instrument being recorded was recorded in the wrong county. We are requesting reimbursement
of the $352.00 in revenue stamps paid in Orange County since the deed should not have been
recorded in Orange County. This deed has subsequently been recorded in the correct county,
Alamance County, in Book 3171, Page 597, Alamance County Registry, and the correct excise
tax paid there. In addition, we are requesting reimbursement of the $90.00 in recording charges
paid to record the above deed and accompanying deed of trust, as the payment check was made
payable to"Alamance County Register Of Deeds,"and was improperly deposited by the Orange
County Register of Deeds.
This,the day of December,2012
Kate . Cotten,Attorney
Moore&Alphin,PLLC
3716 National Drive,Suite 100
Raleigh,NC 27612
6
RB5516 306 2/2
STATE OF NC
COUNTY OF WAKE
I,the undersigned,a Notary Public of said County and State hereby certify that Kate W.
Cotten personally appeared before me this day and acknowledged the due execution of the
foregoing Statement of No Excise Tax Due.
Witness my hand and notarial seal,this the day of December,2012.
r C' �.
Notary Public
My commission expires: -a
MOORE & ALRHON, RLLC
OPERATING ACCOUNT
3716 NATIONAL DRIVE SUITE 100
RALEIGH, NC 27612
PH. (919) 787 -8812
PAY TO THE Alamance County Register Of Deeds
ORDER OF
Four Hundred Forty -Two Only * * * * **
MEMO 12 -CNTX -2981 SY (EXCISE &REC FEE) SENT TO ORAN
voilltell
SLWTRUST ACH RT 061000104
66 -46 -531
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12/20/2012
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AUTHORIZED SIGNATURE
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8
§ 105-228.37. Refund of overpayment of tax.
(a) Refund Request.—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.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 due.
(b) Hearing by County.—A board of county commissioners must conduct a hearing on a request for
refund in accordance with the procedures that apply to a hearing held by a board of equalization and
review on an appeal concerning the listing or appraisal of property. 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 appeal the decision to the Property Tax Commission.
(c) Review by Commission.—The procedure in G.S. 105-290 for the appeal to the Property Tax
Commission of a decision of a board of equalization and review concerning the listing or appraisal of
property applies to the appeal of a denial by a board of county commissioners of a request for a refund
of tax paid under this Article. If the Commission 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 Commission is binding on the Secretary and on a board of
county commissioners.
(d) Judicial Review.—A decision of the Property Tax Commission is subject to judicial review in
accordance with G.S. 7A-29.
(e) Recording Correct Deed.—Before a tax is refunded,the taxpayer must record a new instrument
reflecting the correct 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 wrong 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.
When a taxpayer records a corrected instrument,the taxpayer must inform the register of deeds 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 include the deed book and page number of the instrument being corrected.The
register of deeds must notify the county 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. 105-241.21 from
the date that interest begins to accrue. Interest begins to accrue on an overpayment 30 days after the
request for a refund is filed by the taxpayer with the board of county commissioners.
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§ 161-10. Uniform fees of registers of deeds.
(a) Except as otherwise provided in this Article, all fees collected under this section shall be deposited
into the county general fund. While performing the duties of the office,the register of deeds shall
collect the following fees which shall be uniform throughout the State:
(1) Instruments in General.—For registering or filing any instrument for which no other provision is
made by this section,whether written, printed, or typewritten, the fee shall be twelve dollars ($12.00)
for the first page plus three dollars ($3.00)for each additional page or fraction thereof.
When a document is presented for registration that consists of multiple instruments, the fee shall be ten
dollars ($10.00) for each additional instrument.A document consists of multiple instruments when it
contains two or more instruments with different legal consequences or intent, each of which is
separately executed and acknowledged and could be recorded alone.
(1a) Deeds of Trust, Mortgages, and Cancellation of Deeds of Trust and Mortgages.—For registering or
filing any deed of trust or mortgage, whether written, printed, or typewritten,the fee shall be twenty-
two dollars($22.00)for the first page plus three dollars($3.00)for each additional page or fraction
thereof.
When a deed of trust or mortgage is presented for registration that contains one or more additional
instruments,the fee shall be ten dollars ($10.00)for each additional instrument.A deed of trust or
mortgage contains one or more additional instruments if such additional instrument or instruments has
or have different legal consequences or intent, each of which is separately executed and acknowledged
and could be recorded alone.
For recording records of satisfaction, or the cancellation of record by any other means, of deeds of trust
or mortgages,there shall be no fee.
(2) Marriage Licenses.—For issuing a license fifty dollars ($50.00);for issuing a delayed certificate
with one certified copy twenty dollars ($20.00); and for a proceeding for correction of an application,
license or certificate,with one certified copy ten dollars ($10.00).
(3) Plats.—For each original or revised plat recorded twenty-one dollars ($21.00) per sheet or page;
for furnishing a certified copy of a plat five dollars($5.00).
(4) Right-of-Way Plans.—For each original or amended plan and profile sheet recorded twenty-one
dollars ($21.00)for the first page and five dollars ($5.00) per page for each additional page.This fee is
to be collected from the Board of Transportation.
(5) Registration of Birth Certificate One Year or More after Birth.—For preparation of necessary
papers when birth to be registered in another county ten dollars($10.00);for registration when
necessary papers prepared in another county,with one certified copy ten dollars ($10.00);for
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preparation of necessary papers and registration in the same county,with one certified copy twenty
dollars ($20.00).
(6) Amendment of Birth or Death Record.—'For preparation of amendment and affecting correction
ten dollars($10.00).
(7) Legitimations.—For preparation of all documents concerned with legitimations ten dollars
($10.00).
(8) Certified Copies of Birth and Death Certificates and Marriage Licenses.—For furnishing a certified
copy of a death or birth certificate or marriage license ten dollars($10.00). Provided however, a Register
of Deeds may issue without charge a certified Birth Certificate to any person over the age of 62 years.
(8a) Vital Records Network.—For obtaining access to the Vital Records Computer Network,two dollars
($2.00).
(9) Certified Copies.—For furnishing a certified copy of an instrument for which no other provision is
made by this section five dollars($5.00)for the first page, plus two dollars ($2.00)for each additional
page or fraction thereof.
(10) Comparing Copy for Certification.—For comparing and certifying a copy of any instrument filed
for registration, when the copy is furnished by the party filing the instrument for registration and at the
time of filing thereof five dollars($5.00).
(11) Uncertified Copies.—A register of deeds who supplies uncertified copies of instruments,or index
pages,as a convenience to the public, may charge fees that the register of deeds determines bear a
reasonable relation to the quality of copies supplied and the cost of purchasing and maintaining copying
and/or computer equipment.These fees may be changed from time to time, but the amount of these
fees shall at all times be uniform and prominently posted in the office of the register of deeds.
(12) Notarial Acts.—For taking an acknowledgment, oath, or affirmation or performing any other
notarial act the maximum fee set in G.S. 1OB-31 or G.S. 1OB-118 for electronic notarial acts.This fee shall
not be charged if the act is performed as a part of one of the services for which a fee is provided by this
subsection; except that this fee shall be charged in addition to the fees for registering,filing, or
recording instruments or plats as provided by subdivisions(1) and (3)of this subsection.
(13) Uniform Commercial Code.—Such fees as are provided for in Chapter 25,Article 9, Part 5,of the
General Statutes.
(14) Torrens Registration.—Such fees as are provided in G.S.43-5.
(15) Master Forms.—Such fees as are provided for instruments in general.
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(16) Probate.-For verification of proofs and acknowledgements as provided in G.S. 47-14 two dollars
($2.00).
(17) Qualification of Notary Public.-For administering the oaths of office to a notary public and
making the appropriate record entries as provided in G.S. 1OB-10 ten dollars ($10.00).
(18) Reinstatement of Articles of Incorporation.-For filing reinstatements of Articles of Incorporation
prepared pursuant to G.S. 105-232; such fees as provided for instruments in general.The fee shall be
paid by the corporation affected.
(18a) Nonstandard Document.-For registering or filing any document not in compliance with the
recording standards adopted under G.S. 161-14(b),the fee shall be twenty-five dollars ($25.00) in
addition to all other applicable recording fees.
(19) Miscellaneous Services.-For performing miscellaneous services such as faxing documents,
providing laminated copies of documents, expedited delivery of documents, and similar services,the
cost of the service.
(b) The uniform fees set forth in this section are complete and exclusive and no other fees shall be
charged by the register of deeds.
(c) These fees shall be collected in every case prior to filing, registration, recordation, certification or
other service rendered by the register of deeds unless by law it is provided that the service shall be
rendered without charge.
(Code, ss. 710, 3109,3751; 1887, c. 283; 1891, c. 324; 1897, cc. 27, 68; 1899, c. 17, s. 2; c. 247, s. 3; cc.
261, 302,578,723; 1901, c. 294; 1903, c. 792; 1905, cc. 226, 292, 319; Rev., s. 2776; 1911, c. 55, s.3;
C.S., s. 3906; 1967, c. 639, s. 4; c. 823, s. 33; 1969, c. 80, s. 1; c. 912, s. 3; 1973, c. 507, s. 5; c. 1317; 1975,
c.428; 1977, 2nd Sess.,c. 1132; 1981, c. 968,ss. 1, 2; 1983,c. 894, ss. 2, 3; 1987, c. 792, ss. 2-5; 1989, c.
523, s. 1; 1991, c. 636,s. 18; c. 683, s. 3; c. 693, s. 1; 1991 (Reg.Sess., 1992), c. 1030,s.49; 1993, c.425,
s. 1; 1997-309,s. 9; 2000-167, s. 1; 2000-169, s.44; 2001-390, s. 1; 2005-123, s. 7; 2005-391,s. 8; 2008-
107, s. 29.7(a).)
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§ 161-14. Registration of instruments.
(a) After the register of deeds has determined that all statutory and locally adopted prerequisites for
recording have been met, the register of deeds shall immediately register all written instruments
presented to him for registration. When an instrument is presented for registration,the register of
deeds shall endorse upon it the day and hour on which it was presented.This endorsement forms a part
of the registration of the instrument.All instruments shall be registered in the precise order in which
they were presented for registration. Immediately after endorsing the day and hour of presentation
upon an instrument,the register of deeds shall index and cross-index it in its proper sequence.The
register of deeds shall then proceed to register it on the day that it is presented unless a temporary
index has been established.
The register of deeds may establish a temporary index in which all instruments presented for
registration shall be indexed until they are registered and entered in the permanent indexes. A
temporary index shall operate in all respects as the permanent index. All instruments presented for
registration shall be registered and indexed and cross-indexed on the permanent indexes not later than
30 days after the date of presentation.
(b) All instruments, except instruments conforming to the provisions of G.S. 25-9-521, presented for
registration on paper shall meet all of the following requirements:
(1) Be eight and one-half inches by eleven inches or eight and one-half inches by fourteen inches.
(2) Have a blank margin of three inches at the top of the first page and blank margins of one-half
inches on the remaining sides of the first page and on all sides of subsequent pages.
(3) Be typed or printed in black on white paper in a legible font.A font size no smaller than 10 points
shall be considered legible. Blanks in an instrument may be completed in pen and corrections to an
instrument may be made in pen.
(4) Have text typed or printed on one side of a page only.
(5) State the type of instrument at the top of the first page.
If an instrument does not meet these requirements,the register of deeds shall register the instrument
after collecting the fee for nonstandard documents as required by G.S. 161-10(a)(19) in addition to all
other applicable recording fees. However, if an instrument fails to meet the requirements because it
contains print in a font size smaller than 10 points,the register of deeds may register the instrument
without collecting the fee for nonstandard documents if, in the discretion of the register of deeds,the
instrument is legible.
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(c) Transportation corridor official maps authorized under Article 2E of Chapter 136 shall be
registered and indexed by the end of the third business day after the business day the map is presented
to the register of deeds.
(d) For the purposes of this section,the term "instrument" means all of the following for which a fee
is collected under G.S. 161-10(a):
(1) Instruments in General.
(2) Deeds of Trust, Mortgages, and Cancellation of Deeds of Trust and Mortgages.
(3) Uniform Commercial Code filings.
(4) Torrens Registrations.
(5) Master Forms.
(R.C., c. 37,s. 23; 1868, c. 35, s.9; Code, s. 3654; Rev.,s. 2658; C.S., s. 3553; 1921,c. 114; 1971,c. 657;
1998-184, s.5; 2001-390, s. 5; 2001-464,ss. 2, 3; 2002-159, s. 53.)