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HomeMy WebLinkAboutAgenda - 09-05-2017 - 8-f - Refund of Overpayment of Excise Tax 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 5, 2017 Action Agenda Item No. 8-f SUBJECT: Refund of Overpayment of Excise Tax DEPARTMENT: Register of Deeds ATTACHMENT(S): INFORMATION CONTACT: • Refund Request Letter with Mark Chilton, (919) 245-2679 Recorded Documents in Orange Amy McLamb, (919) 245-2677 County, Tax Bill from Durham County, Recorded Documents in Durham County, and a Corrective Affidavit • Relevant Statutes PURPOSE: To consider a refund of overpayment of excise tax totaling $290. 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 filling 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 July 14, 2017 a Deed was submitted and recorded electronically in Orange County for the Kreger Law Firm. The Deed lists the amount of excise tax as $290, which was properly collected and receipted at the time of recording. A total of $400 was collected at the time of recording in Orange County, including the excise tax, the $90 recording fees and the $20 submission fee. The $20 submission fee and recording fee of $90 are correct due to a small portion of the property being in Orange County. However, pursuant to NCGS 105-228.30(a), properties lying in multiple counties must pay the entire excise tax to the county in which the greater part of the real estate value lies. Due to the property primarily being in Durham County, the excise tax was paid on June 29, 2017 at the time of recording in Durham County. Without a clear statement on the first page of the document presented to Orange County indicating the excise tax was paid in Durham County, all fees were collected at the time of recording in Orange County. The Kreger Law Firm is now requesting that Orange County refund the payment of Excise Tax in the amount of $290 paid 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 services rendered by the Register of 2 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 instruments presented for registration". The document was properly recorded in compliance with the North Carolina General Statutes, and Orange County. FINANCIAL IMPACT: This action involves a refund in the amount of $290 to the Kreger Law Firm for the overpayment of excise tax. 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 in the amount of$290 to the Kreger Law Firm. ] Phone: (919) Mailing Address; ��U� ' ����^_ Fax:(888)812-9380 uoo3SvvWpv,k Drive,Ste.l60 LANAI [> M amas@kregedawUrmcom Durham, North Carolina 27713 ^rrvvws , n A/ /.^w July 26,2017 Board of County Commissioners 200 S. Cameron Street Hillsborough,NC 27278 RE: 306 Summerwalk Circle,Chapel Hill,NC 27517—Excise Tax Refund $290.00 To Whom It May Concern: Our law firm is requesti a refund of the $290.00 excise taxes that were improperly paid to Orange County. 0un,about July 14. %O17. o deed was recorded iu Orange County(Please see recorded deed marked x, Exhibit /\and x receipt 6//t6ccx6"c *xc6. T6cJc,6ivOn^ngvCnon/yv'n^,ccor6c66uin6,oua6muolPunpoo,nonly as the property is located in Durham County(Please see Exhibit B Durham County Property Tax Bill). Onn,about June 29.20|7.x deed was recorded iu Durham County and excise taxes were properly paid inthe amount of$290.00 to Dui'hcini County (Please see the recorded deed and a receipt for payment of the excise taxes to Durham County marked as Exhibit C).Additionally, a corrective affidavit was filed and recorded in Orange County on or about July 24, 2017 (Please see Exhibit D). As such,our law requests that the Board of County Commissioners reftind the excise paid incorrectly to Orange County in the amount of$290.00. If you have any questions about this letter or the attached documents,you can call me at 919-794-5924. Best Regards, .,~' -- - ~`--`' Shilanka I. Ware Raleigh Office Durham Office Greensboro Office Winston Salem Office 4801 Glenwood Ave. 5003 Southpark Dr. 7 Corporate Center[2. 301 N. Main Street Suite 200 Suite 260 Suite Suite 2466 Raleigh,NC 27612 Durham, NC 27713 Greensboro, NC 27408 VVinston'Sa|en\ NC 27101 FILED Mark Chilton 4 Register Of Deeds, Orange Co, NC Recording Fee: $26.00 NC Real Estate TX; $290.00 20170714000139160 DEED Bic: 6335 Pg: 522 07/14/2017 02:48:37 PM 1 /3 NORTH CAROLINA GENERAL WARRANTY DEED Excise Tax:$290.00 Parcel Identifier No.9798-04-71-3235.001 Verified by County on the day of ,20 By: Mail/Box to:Grantee,464 Harlow Drive,Fayetteville,NC 28314 This instrument was prepared by: Kreger Law Firm,5003 Southpark Drive,Suite 260,Durham,NC 27713 (Without title examination or tax advice) Brief description for the Index:Finley Forest Condos,PH 45,Unit 306 THIS DEED made this day of ,20 ,by and between GRANTOR GRANTEE Thomas Scott Browder.,and wife Edwina Lynn Kelly Deana Hartman Browder Enter in appropriate block for each Grantor and Grantee: name,mailing address,and,if appropriate,character of entity,e.g.corporation or partnership. 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. WITNESSETH, 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, parcel of land or condominium unit situated in the City of Chapel Hill Township, Orange County and Triangle Township, Durham County, North Carolina and more particularly described as follows: See Exhibit A attached. The property hereinabove described was acquired by Grantor by instrument recorded in Book 1896 page 849. All or a portion of the property herein conveyed X includes or does not include the primary residence of a Grantor. Submitted electronically by "Kreger Law Firm" 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 20170714000139160 Bk: 6335 Pg: 523 2 /3 5 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 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,other than the following exceptions: I. Ad valorem taxes for the current year and subsequent years. 2. Easements,restrictions and other matters of record affecting title to the subject property, IN WITNESS WHEREOF,the Grantor has duly executed the foregoing as of the nd year firs .:lye written. I ,AdEl .-. .AL) (Entity Name) Thomas Scott Br 1.)der By: f , PP 1111 •t l_11. A iiii/ LA .I„ .VA /1,1.11•EAL Print/Type Name&Title: Deana Hartman Browder By: (SEAL) Print/Type Name&Title: State of Mor-ii.,C0.4-0‘;no., -County or City of X..),) V e5 I, the undersigned Notary Public of the County or City of j3',14,--...S and State aforesaid, certify that Thomas Scott Browder personally appeared before me this day and acknowledged the due execution of the foregoing instrument for the purposes therein expressed. .-.-„„. Witness my hand and Notarial stamp or seal this a_q_ day ofk„ l.VIC_ , ...- 1 ! , JANICE A CREWS 204_, , ,... „ • v . g Notary Public ) • , ..; T North C "aror ..........._...._....._.:Li4L___........tiy, Wilk C "Ilk- *.t..AJA— ! _ _I • _:1.1 No Public i‘ My Commission Expires:(kn. 4-(wig c,.. •r\ c-e., H L',rekAJ-3 (Affix Notary Seal) Notary's Printed or Typed Name State oftior-i-V-, CarOk:r.O.,, -County or City of 1/4.J3 I, the undersigned Notary Public of the County or City of U,-)%X r—e3 and State aforesaid, certify that Deana Hartman Browder personally appeared before roe (his day and acknowledged the due execution of the foregoing instrument for the purposes therein expressed. _ : ,1 _, Witness my hand and Notarial stamp or seal thisarl day of June , E..,- fj-:-,-, .■4Ni i.A‘,lit V.;. ' 20 1 i 1 , ,..•■' V01,0,-;COUPLY /Al)11.i . c..k. 91 .Qh..., . ..ry Public •\ My Commission Expires:( u51.00 it CX.Y-\\C.1._ IA e., )3 (Affix Notary Seal) Notary's Printed or Typed Name Orange County, NC 20170714000139160 13k: 6335 Pg: 524 3 /3 6 Exhibit A—Legal Description Thoeo certain premises comprising a portion of Finley Forget Condominium, said Condominium having been eetabliehed under Chapter 47-A of the North Carolina General Statutee (Unit Ownership Act) and the Declaration of Condominium dated • November 7 , 1984, and recorded t1y 31 1985 in hook 517 , Page 229 , Orange County Registry, and in Book 1212 , Page 681 , Durham County Registry, or an name may be aubaequently amended in accordance with the term° and conditions net forth therein (the "Declaration"), the pregiaea hereby conveyed being more particularly described ea follow; ' 1. Unit No. 306 , in Phase 45 , Finley Forest Condominium (the "Unit"), as described in the Declaration and as shown on the plan of Condominium which is recorded in Condominium Plat Book 61 Page 108 , Orange County Registry, and Drawer 5 , Page , , Durham County Registry; and 2. All the related percentage undivided interest appurtenant to the Unit in all Common Areaa and Facilities of the Condominium, including the buildings and the improvement° on the land described in the Declaration and an shown on the Plan • of Condominium recorded no net forth above, add ae same may be subsequently amended, in the Orange County and Durham County Registries; together with the right of ingresa to and egreeo from said property and the tight to uan, for all purpoaee, in common with the Grantor, its aucc:saors and aaaigon, and all other occupa©te from time to time, any and all portions of Finley Forest Condominium, deatgnatod by the Declaration as 'Comm Areas and Facilities.' • 7 712612017 hIlps://simplifile.coni/sUGenerateReper12.aclion Package Summary Recording Report Report generated:Wed, 26 Jul 2017 05:51 AM EDT Package: Edwina Kelly- Orange County- 17C1C5C9-08C1-58A4-DD88-3197EF404717 Status: Recorded Submitter: Kreger Law Firm Recipient: Orange County, NC Documents Document Name Document Type #of Pages Status Recording Number Recording Date Fees Edwina Kelly-Durham-Deed-Orange County DEED(DEED) 3 Recorded E 2017071.4000139160 B 6335 P 522 Fri 07/14/2017 02:48 PM EDT 316,00 Edwina Kelly-Durham-DOT-Orange County DEED OF TRUST(Da) 17 Recorded E 20170714000139170 B 6335 P 525 Fri 07/14/2017 02:48 PM EDT 64,00 Fees Fee Type Payment Account Name Fee Amount Recording Fees Trust Account(ACH** *6784) 90.00 Taxes Trust Account(ACH*"..****6764) 290.00 Submission Fees Trust Account(ACH”*".***6784) 20.00 Total Fees: 400.00 Questions Contact: Simplifile Support 1-800-460-5657, option 3 4844 North 300 West, Suite 202 Provo, UT 84604 hltps://simplifIle.corrOsf/GenerateRepor12.action 01 •: •: ••; ,• 8 5/11/2017 Property Tax Bill-BROWDER THOMAS SCOTT THIS IS A GENERATED TAX BILL.NOT THE ORIGINALI -FOR DISPLAY PURPOSES ONLY COUNTY OF DURHAM COUNTY PROPERTY TAX NOTICE OFFICE OF THE TAX ADMINISTRATOR ci Office Location: 200 East Main Street PO BOX 3397 gr-c":,-,' Administrative Complex, First Floor DURHAM NC 27702-3397 Durham, NC 27701 ri ROVO' Office Hours-: Monday-Friday 8:30am-5:00pm Tax Department 919 560-0300 Solid Waste 91 9 560-0430 Fax 919 560-0350 Website Address: www.riconc.crov BROWDER THOMAS SCOTT Durham County E-Services 187 POND LN Electronic Check:tax.DCO Nagov ADVANCE,NC 27006 go to on-line payments — ... Year Due Date Account Number Bill Number . ,, ,I.m.11"1//,CA AI 2016 1-05-2017 0038768 7246948 , . _ . Rec# Description Parcel ID Value District Amount Assessed 8035167 306 SUMMERWALK CIR,306 142091 $160,232.00 008 $2,025.97 . Year Due Date Account Number Bill Number Pay This Amount 2016 1-05-2017 0038768 7246948 $ 0.00 .• . Print this Bill X Close V‘Andow http://www.ustaxdata.com/nc/durham/taxbill.cfm?ownerlD=0038768&receiptNo=8035167&TaxYear=2016 1/1 • 9 For Registration Sharon A. Davis Register of Deeds Durham County, NC Electronically Recorded 2017 Jun 29 02:29 PM NC Rev Stamp:$ 290.00 Book: 8217 Page: 93 Fee:$ 26.00 Instrument Number: 2017022467 DEED NORTH CAROLINA GENERAL WARRANTY DEED Excise Tax:$290.00 Parcel Identifier No.9798-04-7I-3235.001,Verified by County on the_day of ,20 By: Mall/Box to:Grantee This Instrument was prepared by:Kreger Law Firm.5003 Southpark Drive.Suite 260,purham.NC 27713 (Without title examination or lax advice) Brief description for the Index:Finley Forest Condos,.PH 45,Unit 306 THIS DEED made this day of ,20 ,by and between GRANTOR GRANTEE Thomas Scott Browder.,and wife Edwina Lynn Kelly Deana Hartman Browder Enter In appropriate black for each Grantor and Grantee: name,mailing address,and,if appropriate,character of entity,e.g.corporation or partnership. 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. WITNESSETH,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, parcel of land or condominium unit situated in the City of chapel Hill Township, Orange County and Triangle Township, Durham County, North Carolina and more particularly described as follows: See Exhibit A attached. The property hereinabove described was acquired by Grantor by instrument recorded in Book 1896 page$42. All or a portion of the property herein conveyed X Includes or does not include the primary residence of a Grantor, submitted electronically by "Kreger Law Firm" in compliance with North Carolina statutes governing recordable documents and the terms of the submitter agreement with the Durham county Register of Deeds. ti 10 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 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,other than the following exceptions: 1. Ad valorem taxes for the current year and subsequent years. 2. Easements,restrictions and other matters of record affecting title to the subject property. IN WITNESS WHEREOF,the Grantor has duly executed the foregoin as of the d y ear fi rs we written. II .+ 01 _........16moitzt. (Entity Name) Thomas Scott B r •er By: 1 .�'' it I ._L 4,. \/IA. I A I : MI —1 r --.- Printrrype Name&Title: Deana Hartman Browder By: (SEAL1 Print/Type Name&Title: State of 0.V.,e u-c irtn,.-County orCity of %j )t`viS I, the undersigned Notary Public of the County or City of tom)i,k'. and State aforesaid, certify that Thomas Scott Browder, personally appeared before me this day and acknowledged the due execution of the foregoing instrument for the p rposes therein expressed. Witness my hand and Notarial stamp or seal thisal day of.,. JlVIf!'. . , p °"" , JANICE A CREWS ' 2O 1 • � Notary Public • ! 1' North Carolina t)♦k , '. • A•.. ' Wilkes County •-'�-� _ L . • :r No.: Public n My Commission Expires: •4-twig L • k� .. j e rte (Affix Notary Seal) Notary's Printed or Typed Name • State oft&or-ih Car&no. -County or City of .J3 i 1 q I, the undersigned Notary Public of the County or City of b.T)i 1 V.-es and State aforesaid,certify that Deana Hartman Browder personally appeared before me this day and acknowledged the due execution of the foregoing instrument for the purposes therein expressed. Witness my hand and Notarial stomp or seal thisa r i day of 3u ele , °'v itN:l:f A 7gtY.i 1 2011. • •' re ?In+In Ca.nluio • •�o�i'{ .Yilirs County �11. k t, • ._. L,rr • , Public My Commission Expires:l4,aD I`. .a► C (Affix Notary Seal) Notary's Printed or Typed Name 11 Exhibit A—Legal Description Moue certain premises compriaing a portion of Finley Forest Condominium, Bald Condominium having been established under Chapter 47-A of the North Carolina General Statutes (Unit Qwnerehip Act) and the Declaration of Condominium dated November 7 , 1984, and recorded Nay 31 1985 in Book Sl7 , Page 229 , Orange County Registry, and in Hook 1212 , Page b81 Durham County Registry, or as same may be subsequently amended in accordance with the terms and conditions eat forth therein (the "Declaration"), the premises hereby conveyed being more particularly described an follows: 1. Unit No. 306 , in Phase 45 , Finley Parent Condominium (the "VoiC), an described in the Declaration and as shown on the plan of Condominium which is recorded in Condominium Pint Book .61 , Page 108 , Orange County Registry, and Drawer 5 , Page d6 , Durham County Registry; and 2. All the related percentage undivided interest appurtenant to the Unit in all Common Arena and Facilities of the Condominium, including the buildings and the improveaenta on the land described in the Declaration and as ehown on the Plan • of Condominium recorded as net forth above, end on same may be eubeequently amended, in the Orange County and Durham County Registries; together with the right of ingress to and egreea from said property and the right to uue, for all purposes, in common with the Grantor, its successors and aeoigna, and all other occupants tow time to time, any and all portions of Finley Forest Condominium, designated by the DeelaratUOA ae "Common Arose and Facilities." 12 7/26/2017 hUps://simplitriescorn/sUGenerateRepori2,action Package Summary Recording Report Report generated: Wed, 26 Jul 2017 05:49 AM EDT Package: Edwina Kelly- Durham -C442825B-C456-7F28-E7C7-AB9006E25322 Status: Recorded Submitter: Kreger Law Firm Recipient: Durham County, NC Documents Document Name Document Type ff of Pages Status Recording Number Recording Date Fees Kelly Deed Deed 2 Recorded E 2017022467 13 8217 P 093 Thu 06/29/2017 02:29 PM EDT 316.00 Kelly DOT Deed Of Trust 17 Recorded E 2017022468 13 8217 P 095 Thu 06/29/2017 02:29 141 EDT 64.00 Fees Fee Type Payment Account Name Fee Amount Recording Fees Trust Account(ACM"'"-****6784) 90.00 Taxes Trust Account(ACM***...***6784) 290.00 Submission Fees Trust Account(ACM*********6784) 20.00 Total Fees: 400,00 Questions Contact: Simplifile Support 1-800-460-5657, option 3 4844 North 300 West, Suite 202 Provo, UT 84604 hilps://simplifile.com/sfiGenorateRepor12.nction 1/1 1 FILED Mark Chilton Register Of Deeds, Orange Co, NC 1 Recording Fee: $26.00 NC Real Estate TX: $.00 20170724000145870 /kFD`/1[ Bk: 6340 P8: 157 07/24/2017 02:23:03 PM l /4 submitted electronically by "Kreger Law Firm" in compliance with murrh carol ina statutes governing recordable documents and the terms of the submitter agreement with the Orange County Register of Deeds. CORRECTIVE AFFIDAVIT Gtving notice of typographical or oIlier minor error pursuant to NCGS 47-36.1 Return To:Krcger Law Finn Title of Original Instrument; North Carolina General Warranty 5omuout/purkDrive,Ste 260 Datc of Recording:July 14,2017 Durham,NC 27713 Recording Book and PaRe: Bonk 6B5 Pages 532 Original Parties wthuln`uxmrn: Gnwwr(s):Thomas Scott Browder,m,d,ife Deana Hartman Browder Grantee(s): Edwioti Lynn Kelly (Add others here if necessary) Now conies the undersigned as (state basis for knowledge oi(he mistake here),being fimtduly sworn and does say the following: l. Through mutual mistake, inadvertence or mistake of the draftsmen the Instrument referenced above contained the following typographical or other minor error: Excise taxes were charged io error,The," e"v/^located in DitrilaLil County, ltLwuth tine properly hu a Chapel Hill 8(blrL'SS, t'he excise taxes orre paid m Durham County^o^r about June zY.2(U7. l It was the intent of the parties to the Instrument that the erroneous inf'onuatiori in the Instrument referenced above, as corrected,should read as follows: Excise tux Odd 0ctdhou1d cud 5000,as the excise taxes were collected and paid in Durham County,the county where the PrOpertY is locate . ---------- - Signature o[A8Dunt ./4_/ Print Name: Stiitaiika I.Wane Stale of MC County of Orange • Sworn to and subscribed before me this 24th day of Ju|r . 2017 Notary Public: ...z.m4„,7..tap My conimissiwi expires: ~/ - Notary Seal «n Orange County, NC 20170724000145870 Bk: 6340 Pg: 158 2 /4 14 FILED Mark Chilton Register Of Deeds, Orange Co, NC Recording Fee: $26.00 NC Real Estate TX: $290.00 20170714000139160 DEED Bk: 6335 Pg: 522 07/14/2017 02:48:37 PM 1 /3 NORTH CAROLINA GENERAL WARRANTY DEED Excise Tax:$290.00 Excise tax should be$0.00.The taxes were paid in Durham County(where the property is located)on or about June 29,2017, Parcel Identifier No.9798-04-71-3235.001 Verified by County on the day of ,20 By: Mail/Box to:Grantee,464 Harlow Drive,Fayetteville,NC 28314 This instrument was prepared by: Kremer Law Firm,5003 Southpark Drive,Suite 260,ptirham,NC 27713 (Without title examination or tax advice) Brief description for the Index:Finley Forest Condsg,PH 45,Unit 306 THIS DEED made this day of ,20_,by and between GRANTOR GRANTEE Thomas Scott Browder.,and wife Edwina Lynn Kelly Deana Hartman Browder Enter in appropriate block for each Grantor and Grantee: name,mailing address,and,if appropriate,character of entity,e.g.corporation or partnership. 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, W1TNESSETH,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, parcel of land or condominium unit situated in the City of phopel Hill Township, Orange County and 'Mangle Township, Durham County, North Carolina and more particularly described as follows: See Exhibit A attached. The property hereinabove described was acquired by Grantor by Instrument recorded In Book 1896 page.10.2. All or a portion of the property herein conveyed X includes or does not Include the primary residence of a Grantor, Submitted electronically by "Kreger Law Firm" 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 20170724000145870 Bic: 6340 Pg: 159 3 /4 15 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 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,other than the following exceptions: I. Ad valorem taxes for the current year and subsequent years. 2. Easements,restrictions and other matters of record affecting title to the subject property. IN WITNESS WHEREOF,the Grantor has duly executed the foregoing as of the j .and year firs .:'ye written. I --.Ae-all '!-..L. (Entity Name) Thomas Scott B Drier By: Pr illt .i. 4_•4 ta.I I• . . 'WI .144,(% .I.. Print/Type Name&Title: Deana Hartman Browder By: (SEAL) Print/Type Name&Title: State of ilk)r41-Ne..ct.ro‘:110, -County or City of 1. )i t V f5 I, the undersigned Notary Public of the County or City of 1/4.),.):51A<S,..,.- and State aforesaid, certify that Thomas Scott Browder personally appeared before me this day and acknowledged the due execution of the foregoing instrument for the p rposes therein expressed. Witness my hand and Notarial stamp or seal thisai day of ...f.""" 2 JANICE A CREWS 1, 2019 . Notary Public .(.1 North Carolina .. _.11111111%. .4 1 . ' , A ''',...:•'' Wilkes County IW10., Public n z.t My Commission Expires:4J8. 4-Q0a C._ • (Ct, ii uret,06 (Affix Notary Seal) Notary's Printed or Typed Name State ottkpr-Pir-LCIAral:no, -County or City of kAl I,( 4', I, the undersigned Notary Public of the County or City of t..01 1 V-es and State aforesaid,certify that Deana Hartman Browder personally appeared before me this day and acknowledged the due execution of the foregoing instrument for the purposes therein expressed. Witness my hand and Notarial stamp or seal thisarl day of j■Ine , --". s t , 21 0 It I . Wit.-er.:.COUnIV flit‘, ,,M-__..1Q1. 'Qdtljakre " . , Public My Commission Expires:435314f aoic. .. (Affix Notary Seal) Notary's Printed or Typed Name Orange County, NC 20170724000145870 Bk: 6340 Pg: 160 414 16 Exhibit A—Legal Description Thome certain premises comprising s portion of Finley Forest Condominium, said Condominium having been oetubiiehed under Chapter 47-A of the North Carolina General Statutes (Unit • Ownership Act) and the Declaration of Condominium dated •Nuvonbur 7 , 1984, and recorded hay 31 , 1985 in Rook S17' , Page 229 , Orange County Registry, and in Book 1212 , Page 6B1 , Durham County Regtutry, or as *ma may be au alb equeatly amended in accordance with the terms and conditions aet forth therein (the "Declaration"), the premieea; hereby conveyed being more particularly described ae foliose; 1. Unit ho. 306 , in Phase 45 , Finley Forest condominium (the "U-n )• as described in the Declaration and as ahown on the plan of Condominium which in recorded in Condominium Plat Book 61 , Page 108 , Cruse County Registry, and Drawer 5 , Fage CB , Durham County Registry; and 2. All the related percentage undivided interest appurtenant to the Unit In all Common Areas and Facilities of the Condominium, including the buiidicge and the improvemento on the land described in the Declaration and as ahowa on the Plan • of Condominium recorded as net forth above and ae ewe may be aubaequently amended, in the Orange County and Durham County Reglatriee; ' together with the right of ingress to and agrees from said property and the right to wee, for all purposive, in common with the Grantor, its auccee ors and aenigns, and all other occupant° from time to time, any and ell portions of Finley Forest Coudocaio2up, designated by the Declaration en "Como a Areas and Facilities." 17 § 105-228.32. Instrument must be marked to reflect tax paid. A person who presents an instrument for registration must report to the Register of Deeds the amount of tax due. It is the duty of the person presenting the instrument for registration to report the correct amount of tax due. Before the instrument may be recorded, the Register of Deeds must collect the tax due and mark the instrument to indicate that the tax has been paid and the amount of the tax paid. (1967, c. 986, s. 1; 1969, c. 599, s. 1; 1973, c. 476, s. 193; 1999-28, s. 1; 2009-454, s. 2.) G.S. 105-228.32 Page 1 18 „ . . . . . . § 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: (I) Instruments in General. — For registering or filing any instrument for which no other provision is made by this section, the fee shall he 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 he 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 1 19 ten dollars ($10.00); 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 U.S. 163-166.13. 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). (II) 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 U.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 20 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 tinder 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. 10B-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. (18n) 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, e. 968, ss. 1, 2; 1983, c. 894, ss. 2, 3; 1987, c. 792, ss, 2-5; 1989, c. 523, s. I; 1991, c. 636, s. 18; c. 683, s, 3; c. 693, s. 1; 1991 (Reg. Sess., 1992), e. 1030, s. 49; 1993, c. 425, s. 1; 1997-309, s. 9; 2000-167, s. I; 2000-169, s, 44; 2001-390, s. I; 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 21 G.S. 161-14 Page 1 of 2 § 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 instannent. 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 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)(18a) 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 clay 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., http://www.ncleg.net/EnactedLegislationIStatutesfHTML/BySecti on/Chapter_161/GS_161... 1/25/2017 22 G.S. 161-14 Page 2 of 2 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.) http://www.nelegmet/EnactedLegislation/Statutes/HTML/BySection/Chapter_161/GS_161... 1125/2017 23 G.S. 105-228.37 Page 1 of . . § 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. (e) 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 U.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 U.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),) http://www,nega,state.nc.us/enactedlegislation/statutes/html/bysection/chapter_l 05/gs_105... 1/25/2017