HomeMy WebLinkAboutAgenda - 02-21-2017 - 6-b - Refund of Overpayment of Tax Revenue Stamps 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 21, 2017
Action Agenda
Item No. 6-b
SUBJECT: Refund of Overpayment of Tax/Revenue Stamps
DEPARTMENT: Register of Deeds
ATTACHMENT(S): INFORMATION CONTACT:
Refund Request Letter with Affidavit Amy McLamb, 919-245-2677
Copies of Recorded Documents Mark Chilton, 919-245-2676
Payment Receipt
Relevant General Statutes
PURPOSE: To consider a refund for overpayment of Tax/Revenue Stamps totaling $1,640.
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 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 January 13, 2017 a Deed was recorded in Orange County for the Law firm of Beemer,
Radler & Willet, P.A. The document should have been recorded in both Durham and Orange
counties, with the revenue stamps being paid only in Durham County as that is where the
property primarily lies. The Deed gave no indication that the revenue stamps were to be paid in
Durham County; therefore Orange County Register of Deeds staff collected the fee.
Attorney Christopher Willet is requesting a refund for the $1,640 paid in revenue stamps to
Orange County. 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 of Deeds shall immediately register all written instruments presented for
Registration." The document was properly recorded in compliance with the North Carolina
General Statutes, and Orange County policy, and Beemer, Radler & Willett has requested the
refund of $1,640. As noted above, the Board of County Commissioners must authorize refunds
of overpayments.
FINANCIAL IMPACT: This action involves a refund in the amount of $1,640 to Beemer, Radler
& Willett P.A. for the overpayment of revenue stamps.
SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated
with this item.
RECOMMENDATION(S): The Manager recommends that the Board approve the refund of
$1,640 for the overpayment of revenue stamps.
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BEEMER,HADLER&WILLETT,P.A.
Attorneys at Law
WAYNE R.HADLER - 1829 East Franklin Street Mailing Address:
CHRISTOPHER M.WILLETT Suite 800-B,Franklin Square P.O.Drawer 3150
Chapel Hill,NC 27514 Chapel Hill,NC 27515
tel(919)929-0391
KATE L COLBURN fax(919)967-3063 Paralegals:
AMANDA HUEGERICH SCOTT BARROW-WEST,CP,NCCP
SHANG YUN(SHARON)LIN WWW.BHCWLAW.COM PAM LINK-BETTS
TEA SKELA
JANET WILLETT
CHARLES G.BEEMER,RETIRED
REX T.SAVERY,RETIRED Email: slinna bhcwlaw.com
January 24, 2017
Orange County Board of County Commissioners
200 S. Cameron Street _
Hillsborough,NC 27278
SENT VIA ELECTRONIC MAIL,TO: amclamb @orangecountync.gov
Re: Letter Requesting Refund of Excise Tax
Dear Board of County Commissioners,
Our firm is requesting a refund of the excise tax of$1,640.00 that was paid upon electronic recording of
the Deed, as part of the real estate transaction for 101 Carramore Lane,Durham,NC 27705,recorded in
Book 6249, Page 402.The grantors are Stephen A.Frasher and Melinda Frasher, and the grantees are
Daryl Schaal and Wendy W. Schaal.
We are requesting a refund of the excise taxes for the reasons specified in the recorded,attached Affidavit
of Correction at Orange County, located in Deed Book 6254,Page 106.
We greatly appreciate your help in this matter.
Thank you,
Sharon Lin
CC: Mark Chilton,Register of Deeds
• FILED Mark Chilton
Register Of Deeds, Orange Co,NC 3
Recording Fee: $26.00
• NC Real Estate TX: $.00
20170124000014740 AFDVT
Bk: 6254 Pg: 106
01/24/2017 11:27:52 AM 1/4
•
AFFIDAVIT OF CORRECTION OF TYPOGRAPHICAL OR OTHER MINOR ERROR
[N.C.G.S.47-36.1]
Prepared by: hang Yun Lin, Beemer, Radler&Willett, PA, 1829 E. Franklin Street,Ste 800B, Chapel Hill, NC 27514
Return to: Shang Yun Lin,Beemer,Hadler & Willett,PA, 1829 E. Franklin St, Ste 800E, Chapel Hill,NC 27514
Each undersigned Affiant,jointly and severally, being first duly sworn, hereby swears or affirms that the Deed recorded
on January 13, 2017 in Book 6249, Page 402, Orange County Registry, by and between Stephen A. Frasher and
Melinda Frasher(grantors)and Daryl Schaal and Wendy W. Schaal (grantees), contained the following typographical
or other minor error:
The excise tax of $1,640.00 was paid in error, as the excise tax was already paid for the same transaction
when the deed was recorded in Durham County.
Affiant makes this Affidavit for the purpose of correcting the above-described instrument as follows:
Providing notice that the excise stamps were paid in Durham County, only.
Affiant is knowledgeable of the agreement and the intention of the parties in this regard. Affiant is the(check one)
X- Drafter of original instrument being corrected
X Closing attorney for transaction involving instrument being corrected
Attorney for grantor/mortgagor named above in instrument being corrected
Owner of the property described in instrument being corrected
Other(Explain: )
A copy of the original instrument(in part or in whole) ( X ) is / (_) is not attached.
Signature of Affiant Signature of Affiant
Print or Type Name: SlAta . Print or Type Name:
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State of ni+ryN4 CArevair County of 1424.„,e
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Signed and sworn to(or affirmed) before me, this the 341,day CHRISTOPHER M. WILLETT
of , 2017 NOTARY PUBLIC
Durham County .
My Commission Expires: 0 North Carolina
My Commission Expires 4' LI
Notary Pu:lic v
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submitted electronically by "Beemer, Hadler & willett, P.A."
in compliance with North Carolina statutes governing recordable documents
and the terms of the submitter agreement with the orange county Register of Deeds.
Orange County,NC 20170124000014740 Bk: 6254 Pg: 107 2444 4
II I I IIII IIII Ii 1�III�II Qllll
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4_0
20170113000007290 DEED
Bk.RB6249 ft:402
01/13/2017 10:35:29 PM 113 -
•
FILED Marx Ghllton
Register of Deeds, Orange Co,NC
• Recording Fee: $26.00
NC Real Estate TX; $1640,00 •
NORTH CAROLINA
•
GENERAL WARRANTY DEED
Prepared by: Boerne;Hadler&Willett,P.A. Excise Tax: $1,640.00
o$aa o 3121
Return to: Grantee Parcel Identifier No,2MIT ' r:fL
Tills DEED made this (Z,. day of jetPlutayt ,2017 by and between
•
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• GRANTOR
STEPHEN A.FRASHER and MELINDA FRASHER,a married couple
• 3903 W.'Cornwallis Road
Durham,NC 27705
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gIf checked,the property includes the primary residence of at least one of the Grantors,(NC GS§105-317.2)
GRANTEE
DARYL SCHAAL and WENDY W. SCHAAL,a married couple
101 Carramore Lane
• Durham,NC 27705
• The designation Grantor and Grantee as used.herein shall include said parties,their heirs,
successors,and assigns,and shall include singular,plural,masculine,feminine or neuter
as required by context.
WITNES SETH,that the Grantor,for a valuable consideration paid by the Grantee,the
receipt of which is hereby acknowledged,has and by these presents does grant,bargain,
sell and convey unto the Grantee in fee simple,all that certain lot or parcel of land
situated in the County of Durham,North Carolina, and more particularly described as
follows
See EXHIBIT"A"attached hereto and incorporated herein by reference,
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submitted electronically by "eeemer, Radler & Willett, P.A."
in compliance with North Carolina statutes governing recordable documents
and the terms of the submitter agreement with the orange county Register of Deeds.
Orange County,NC 20170124000014740 Bk: 6254 Pg: 108 3/4 5• iijijijijii(jijjjIII1r �111111�tiI
62 213
Ra624 403
All or a portion of the property hereinabove described was acquired by Grantor by.
instrument recorded in Book 7336,Pages 440-442,Durham County Registry.
•
TO HAVE AND TO HOLD the aforesaid lot or parcel of land and all privileges and
• appurtenances thereto belonging to the Grantee,their heirs,successors, and assigns,in fee-
simple.
AND THE GRANTOR COVENANTS with the Grantee,that Grantor is seized of the
premises in fee simple,has the right to convey the same in fee simple,that title is
Marketable and free and clear of all encumbrances, and that Grantor will warrant and
defend the title against the lawful claims of all persons whomsoever except for the
• exceptions hereinafter stated.
Title to the property hereinabove described is subject to the following exceptions:
Subject to 2017 taxes,easements,conditions and restrictions of record,if any.
. IN WITNESS WHEREOF,the Grantor has hereunto set his hand and seal,or if
corporate,has caused this instrument to be signed in its corporate name by its duly
authorized officer(s),the day and year first above.written.
40, (SEAL)
prEP . . SHER
��.. .,�� �. (SEAL) _
• ' LINDA FRAS' 1 R
•
STATE OF NOM) CGwnliy
COUNTY OF Om• cj•2
I, •9n0vv/ YUK Utvl ,Notary Public for the County of OYAKcie ,State of
*CPA CAM iei&i. ,certify that the following person(s)personally appeared before m this day;each
acknowledging to me that he or she voluntarily signed the foregoing document for the purpose stated
therein and in the capacity indicated:Stephen A.Frasher and Melina Frasher,Grantors. Witness my hand
and official stamp or seal,this the I L day of 3611NAyvS ,2017. v�
(��
Notary Public
SHANG YUN LIN My Commission Expires: 1f101Z02.1
NOTARY PUBLIC
Orange County •
North Carolina
My Commission Expires 1lta11,021_.
Orange County,NC 20170124000014740 Bk: 6254 Pg: 109 4/4 6
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EXHIBIT"A" R86249 404 313 •
• •
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PROPERTY LYING ON THE NORTH SIDE OF CARRAMORE-LANE,AND BEING ALL OF LOT 1,CONTAINING
1.461 ACRES, MORE OR LESS,AS SHOWN ON MAP OF CARRAMORE AND KERLEY ROAD RIGHT-OF-WAY
• DEDICATION, RECORDED IN PLAT BOOK 181,PAGE 359,DURHAM COUNTY REGISTRY,AND PLAT BOOK
103,PAGE 1184,ORANGE COUNTY REGISTRY,TO WHICH REFERENCE IS HEREBY MADE,
PROPERTY IS BENEFITED AND BURDENED BY RESTRICTIVE COVENANTS RECORDED IN BOOK 5964,PAGE
164,DURHAM COUNTY REGISTRY.THEY PROVIDE FOR A HOMEOWNER'S ASSOCIATION WITH PERIODIC .
MANDATORY ASSOCIATION DUES,AS WELLAS AMENDMENT RECORDED IN BOOK 5995,PAGE 286,TO
CORRECT PAGE 15 IN THE ABOVE REFERENCED DECLARATION.
SUBJECT TO ALL EASEMENTS, RESTRICTIONS AND RIGHTS-OF-WAY OF RECORD.
THIS PROPERTY HAS A STREET ADDRESS OF 101 CARRAMORE LANE,DURHAM, NC 27705 AND ATAX
PARCEL#210178. .
THE PROPERTY HEREINABOVE DESCRIBED WAS ACQUIRED BY GRANTOR BY INSTRUMENT RECORDED IN
BOOK 5568,PAGE 745, DURHAM COUNTY REGISTRY AND BOOK 4257, PAGE 450,DURHAM COUNTY
REGISTRY AND BOOK 4257, PAGE 450, DURHAM COUNTY REGISTRY AND BOOK 4257,PAGE 450,.
ORANGE COUNTY. • •
A MAP SHOWING THE ABOVE DESCRIBED PROPERTY IS RECORDED IN PLAT BOOK 181,PAGE 359, -
DURHAM COUNTY REGISTRY,AND PLAT BOOK 103,PAGE 184,ORANGE COUNTY REGISTRY. -
PIN:210178
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Orange County Register Of Deeds
Mark Chilton 7
228 South Cliurton Street, PO Box 8181
Hillsborough NC 27278
Receipt for Services
Cashier AIIAMMOND Batch# 250677
Date: 01/13/2017 Time: 10:35:29AM
0
Remarks Web Service Filing-28250
Date instrument No Document Type Transaction Type Pg/Amt
1/13/2017 10:35:29AM 20170113000007290 DEED RB6249 402
DEED ALL INSTRUMENT 26.00
EXCISE TAX 1,640.00
DEED Total: 1,666.00
1/13/2017 10:35:30AM 20170113000007300 D/T RB6249 405
D/T INSTRUMENT 64.00
D/T Total: 64.00
Fee Total: 1,730.00
ACCOUNT 7 Withdrawal 1,730.00
Payment Total: 1,730.00
•
Remaining Account Balance:
7 Simplifile 39,897.00
Page 1 of 1
G.S. 105-228.37 Page 1 gf 1
§ 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. Within 60 days after a timely request for a refund has been filed and at least 10
days before the date set for the hearing, the board must notify the taxpayer in writing of the time and
place at which the hearing will be conducted. The date set for the hearing must be within 90 days after
the timely request for a hearing was filed or at a later date mutually agreed upon by the taxpayer and
the board. The board must make a decision on the requested refund within 90 days after conducting a
hearing under this subsection.
(c) Process if Refund Granted. - If the board of commissioners decides that a refund is due, it
must refund the overpayment, together with any applicable interest, to the taxpayer and inform the
Department of the refund. The Department may assess the taxpayer for the amount of the refund in
accordance with G.S. 105-241.9 if the Department disagrees with the board's decision.
(d) Process if Refund Denied. - If the board of commissioners finds that no refund is due, the
written decision of the board must inform the taxpayer that the taxpayer may request a departmental
review of the denial of the refund in accordance with the procedures set out in G.S. 105-241.11.
(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. (2000-170,
s. 2; 2007-491, s. 24; 2011-330, s. 30(a).)
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http://www.ncga.state.nc.us/enactedlegislation/statutes/html/bysectionlchapter_l 05/gs 105... 1/25/2017
9
§ 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, the fee shall be twenty-six dollars
($26.00) for the first 15 pages plus four dollars ($4.00) for each additional
page or fraction thereof.
For any instrument that assigns more than one security instrument as
defined in G.S. 45-36.4(18) by reference to previously recorded instrument
recording data that are required to be indexed pursuant to G.S. 161-14.1(b),
the fee shall be an additional ten dollars ($10.00) for each additional
reference.
For an instrument that contains excessive recording data, the fee shall be
an additional two dollars ($2.00) for each party listed in the instrument in
excess of 20. An instrument contains excessive recording data when there
are more than 20 distinct parties listed in the instrument, including any
attachments and exhibits, that require indexing pursuant to G.S. 147-54.3 or
this Chapter.
When a document is presented for registration that consists of multiple
instruments, the fee shall be an additional 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.
(la) Deeds of Trust, Mortgages, and Cancellation of Deeds of Trust and
Mortgages. — For registering or filing any deed of trust or mortgage the fee
shall be sixty-four dollars ($64.00) for the first 35 pages plus four dollars
($4.00) 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 sixty dollars ($60.00); 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
G.S. 161-10 Page 1
10
ten dollars ($1 0.00); for registration when necessary papers prepared in
another county, with one certified copy ten dollars ($10.00); for 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, in
accordance with G.S. 130A-93, may issue without charge a certified birth
certificate to any person over the age of 62 years. Provided, however, upon
verification of voter registration, a register of deeds, in accordance with
G.S. 130A-93, shall issue without charge a certified copy of a birth
certificate or a certified copy of a marriage license to any registered voter
who declares the registered voter is registered to vote in this State and does
not have a certified copy of that registered voter's birth certificate or
marriage license necessary to obtain photo identification acceptable under
G.S. I63-166.13. Any declaration shall prominently include the penalty
under G.S. 163-275(13) for falsely or fraudulently making the declaration.
(8a) Repealed by Session Laws 2012-18, s. 2.2, as amended by Session Laws
2012-194, s. 54, effective July 1, 2012.
(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. 1013-31 or
G.S. 10B-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. — The following fees apply for services related
to financing statements or other records under Part 5 of Article 9 of Chapter •
25 of the General Statutes:
a. For filing and indexing financing statements or records with two or
fewer pages, thirty-eight dollars ($38.00).
G.S. 161-10 Page 2
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b. For filing and indexing financing statements or records with more
than two pages, forty-five dollars ($45.00) for the first 10 pages, plus
two dollars ($2.00) for each additional page.
c. For responding to an information request, including a communication
with respect to requests for financing statement information for a
particular debtor, thirty-eight dollars ($38.00).
This subdivision shall not apply to either the recording or the satisfaction of
a deed of trust or mortgage, when such deed of trust or mortgage acted as a
fixture filing or financing statement covering as-extracted collateral or
timber to be cut as authorized under G.S. 25-9-502(c).
(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.
(16) Repealed by Session Laws 2011-296, s. 1, effective October 1, 2011.
(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. IOB-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. I; 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., 1 992), 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); 2009-451, ss. 17.8(a), 20A.4(a); 2011-296, s. 1; 2012-18,
s. 2.2; 2012-79, s. 2.16; 2012-194, s. 54; 2013-225, ss. 7(a), (b); 2013-381, s. 3.3; 2015-206, s.
1; 2015-227, s. 1; 2016-86, s. 1.)
G.S. 161-10 Page 3
G.S. 161-14 Page 1 of 2
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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 at least one-quarter 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 9 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 instillment 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. l6l-l0(a)(l8a) 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 9 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.
{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.
(e) Notwithstanding subsection (a) of this section, the register of deeds shall immediately
register a written instrument presented to him or her for registration that meets the following
requirements: (i) the instrument is a portion of a map of a cemetery that was divided into sections
based upon race, (ii) the other portion of the map of a cemetery was properly registered in the office
of the register of deeds, and (iii) the unregistered portion of the map does not have the surveyor's
stamp or seal and original signature affixed. (R.C., c, 37, s. 23; 1868, c. 35, s. 9; Code, s. 3654; Rev.,
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G.S. 161-14 Page1 of
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; 2011-75, s, 1; 2011-296, s. 6.)
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