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Home My WebLink AboutAgenda - 06-13-2006-5cORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: June 13, 2006 Action Agenda Item No. _~G _ SUBJECT: Refund of Real Estate Excise Tax DEPARTMENT: Register of Deeds ATTACHMENT(S): Attorney's Letter Register of Deeds Certification Deeds PUBLIC HEARING: (Y/N) INFORMATION CONTACT: Joyce H. Pearson, 245-2676 No PURPOSE: To consider approving a request for refund of real estate excise stamps paid pursuant to the sale of real property, BACKGROUND: Mr. Kevin Stewman, Attorney at Law, has requested that the County reimburse his law firm for real estate excise stamps paid in association with the sale of Lot 11 Mt. Willings Summit Subdivision, in the amount of $764.00. Staff have verified the explanation contained in the accompanying letter from Mr. Stewman that the transaction was fraudulent, FINANCIAL IMPACT: Approval of the request would result in a refund of $764.00 to Mr. Stewman. RECOMMENDATION(S): The Manager recommends that the Board approve the request for refund of $764.00 to Mr.. Stewman. a MEMORANDUM TO: Orange County Board of Commissioners PROM: .Joyce Pearson, Register of Deeds DATE: May 5, 2006 SUBJECT: Request to refund Excise Stamps On May 2, 2006, G. Kevin Stewrrian, Attorney At Law, filed a deed with the Orange County Register of Deeds Office, recorded in book 4020, page 2.35, conveying Lot 11, Mt, Willings Summit Subdivision from Gerald R. Lawson and wife Cynthia .L Lawson to .7udith Pierce Patterson and Jason Lee and Ellen Marie Patterson, JTROS. According to Mr. Stewman's letter, the deed is a product of fraud and the ttansaction is being nullified by subsequent deed recordings. Copies of the following items are enclosed: • G, Kevin Stewman's letter • Register of Deeds Excise Tax Certification • Customer's receipt • Copy of'each conveyance • GS 105-228..37 Mr. Stewman has requested reimbursement of excise tax paid in the amount of 5764.00. .~~~~ J ee .Pearson egister of Deeds www.stewmanlaw:com kevin @ stewmanlaw.com ~'l~J- G. KEVIN STEWMAN, PLLC ATTORNEY AT L.AW 100 Meredith Drive, Suite 110 Durham, NC 2771.3 May 4, 2006 Orange Co ROD and Orange County CorrLLnissioners Re: Tax stamps on transaction recorded 05/02/2006 (1610 Wendy Lane, Efland, NC) Sir or Madam: 3 tel: 919.933,3335 fax: 919,93.3.994'7 A deed was recorded on May 2, 2006 (copy attached) wiffi tax staLnps of $764,00 collected. That deed was a product of fraud, exercised upon my office, and the transaction is being nullified by subsequent deed recordings, As the transaction was not a bona fide sale, I am requesting that the tax stamps be reimbursed to my office, Thank ,you for your consideration and courtesy. Very truly ~evin Stewman GICS/lanl Enc. ADM 1 7 T E D T O PRACTICE I N S 7 A 7 E S O F NORTH CAROLINA AND NEW Y O R K 4 MEMORANDUM TO: Orange County Board of Commissioners FROM: Joyce Pearson, Register of Deeds DATE: May 5, 2006 SUBJECT: Certification Receipt of Excise Tax This is to certify that On May 2, 2006, G. Kevin Stewman, Attorney At Law, filed a deed with the Orange County Register of Deeds Office recorded in Boolc 4020, page 2:35, conveying Lot 11, Mt. Willings Summit Subdivision from Gerald R. Lawson and wife Cynthia .h Lawson to Judith Pierce Patterson and .Jason Lee and Ellen Marie Patterson, .Ti'ROS. The Orange County Register of Deeds Office collected excise stamps in the amount of $764.00. ,.~SpN ~REG/STir9 ~~'''. r; REGIG7ER ~'; m E ~ ~/r~-/ ~a GE o ce ..Pearson o :,. OEEGS y sEn~ ~.../ gister of Deeds Orange County Register of Deeds P.O. Box 8181 O Hillsborough, NC 27278 Receipt for Services Cashier: Linda Perkins Customer Name: G KEVIN STEWMAN Batch H: 90937 Date: 05/02/2006 Time: 04:23 PM Date Document No Document Type Transaction Type Amount 5/2/2006 4:23:S1PM 20060502000051080 DEED RB4020235 2 Grantor: LAWSON GERALD R Grantee: PATTERSON JLiDITH PIERCE Rl ALL INSTRUMENTS 12.00 R7 RECORDING ADD PAGES FEE 3.00 RZ PROBATE 2..00 R6 EXCISE TAX 764.00 DEED Total: 781.00 P'ec Total: 781.00 HECK 6682 Payment 781.00 Payment Total: 781.00 Page 1 of 1 ~~ Orange County NC 06/02/200fi State of North Carolina Real Estate Excise Tax E 1 T ~ 764 00 ~~~~ NORTH CAROLINA 2 III I~IIIiII IIIIIIIIIIIIIIIiIIIIIIIIIIIII(l I((III I Bk:R84020 Pg:235 06/0212006 04:23:61PM 1!2//~,.) FILEb Joyce H. Pearson \~ Register of Deeds Orange COUNTY, NC 0Y: //n Deputy v~~ ~,~ UJ_. .~ xo se ax. s -. _ ! GENERAL WARRANTY DEED Excise Tax: S 764.00 Recording Time, Book and Page Tax Map No, Parcel Identifier No, 9843-69-3844 Mail after recordi~ng.~-`Grantee at 1610 Wendy Lane, Efland, NC 27243 This instrument was~lr~pare~„by~'G, Kevin Stewman, Attorney at Law THIS DEED made this 21 ,day of, Anril , 2006 by and between GRANTOR Gerald R Lawson and wife Cynthia J Lawson GRANTEE Jndith Pieree Patterson and Jason Lee aad Ellen Marie Patterson, JTROS 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 preserits does grant, bargain, sell and convey unto the Grantee in fee simple, all that certain lot or parcel of land and more particularly described as follows: BEING ALL OF LOT 11 MT. WILLINGS SUMMIT SUBDIVISION AS SHOWN ON TIIAT PLAT OF SURVEY - ENTITLED "FINAL PLAT FOR MT. WILLINGS SUMMIT" RECORDED IN PLAT BOOK 72, PAGE 124, ORANGE COUNTY REGISTRY, TO WHICH PLAT REFERENCE IS HEREBY MADE FOR A MORE COMPLETE DESCRH'TION. INVALID TRANSACTION-PRODUCT DF FRAUD. LIS PENDENS TO BE FILED/G// /" --- 20060502000051080 bEED 1 Bk:RB4020 Pg:236 08/02/2006 04:23:61PM 2/2 O All or a portion of the property hereinabove described was acquired by Grantor by instrument recorded in Book 3760 ,Page 290 Oranee County Registry. A map showing the above described property is recorded in Plat Book 72 ,Page 124 ,and referenced within this instrument. 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 ail persons whomsoever except for the exceptions hereinafter stated. Title to the property hereinabove described is sufiject to the following exceptions: 1. ad valorem taxes for years 2006 and subsequent 2, rights of way, easements and restrictions of record IN WITNESS WHEREOF, the Grantor has hereunto set his hand a seal, or if corporate, has d this instrument to be signed in its corporate name by its duly author d officer(s), t e day an ear st above written. ~o,~~~ ,_ (ENTITY NAME) ' Gerald R Lawson - ,,gg ,y hia J Lawson '" c. pufiuc NORTH CAROLINA ,~la,~r.~ COUNTY ~' I, dha(w ~-- {ir>~-..-~ , a Notary Public of the County°aj~~e~~v~eYesaid, certify Gerald R Lawson and wife Cynthia J Lawson ,Grantor(s), personally appeared before me this day anc~ acknowledged the execution of fhe foregoing instrument. Witness my hand and official stamp or seal, this the t//~~ day of ~ , ,~.as~; My Commission Expires: ..~ /r(, -2rz1Y .~,(_~a~ ~itt,~-Cs'-"""-' Ih~lo~-tary Public NORTH CAROLINA COUNTY I, a Notary Public of the County and State aforesaid, certify that personally appeared before me this day and acknowledged that he/she is the of , a North Carolina corporation/limited liability company/general partnership/limited partnership (mark through the inapplicable), and that by authority duly given and as the act of such entity, he/she signed the foregoing instnument in its name on its behalf as its act and deed, Witness my hand and official stamp or seal, this the day of My Commission Expires: Notary Public 2I I I I6iIl IIIIIi~Il~llli'll ~li IIIIIIIII II'I IIII Bk:R84021 Pg:431 06104/2006 04:31:21PM i!2 ~~ ~Op~y L) FILED Joyce H Pearson Regis tar of,/~/,D{,/e,/e,~d!/s'/~'~jOrJ~a///n,Jg,/e/~~C/O_/UNTY, NC ~n~ .. NORTH CAROLINA GENERAL WARRANTY DEED Excise Tax: S D ; GC~J Recording Time, Book and Page Tax Map No. ~ c~-p ,,SLR Parcel Identifier No. 9843-69-3844 ..~ Mail after recording to: Attorney at Orange ROD ~ Kc e2"Sf~w~aJ This instrument was prepared by: G. Kevin Stewman, Attorney at Law THIS DEED made this 21 day of April , 2006 by and between GRANTOR Juditb Pierce Patterson GRAqNTE/E~ Gerald R Lawson and Cynthia J Lawson 1 ~ ~~Q j f1~P~1~(~ /~CnaCf Ci„G>~.~ ~ ~v~Z ~3 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, ail that certain lot or parcel of land and more particularly described as follows: BEING ALL OF LOT 11 MT. WILLINGS SUMMIT SUBDIVISION AS SHOWN ON THAT PLAT OF SURVEY ENTITLED "FINAL PLAT FOR MT. WILLINGS SUMMIT" RECORDED IN PLAT BOOK 72, PAGE 124, ORANGE COUNTY REGISTRY, TO WHICH PLAT REFERENCE IS HEREBY MADE FOR A MORE COMPLETE DESCRIPTION. 100fi0E09000033190 aEEa Bk:R89021 Pg:432 asrc9rzaos ca:31:z1vn zrz Ali or a portion of the property herelnabove described was acqulmd by Granlor by InsWment recorded in Book 3760 ,Page 290 , Ornnee Courtly Registry, A map showing the abovo descrlbed property is recorded in Plat Book ~, Paga 124 ,and referenced within this InsWment TO HAVE AND TO HOLD iha aforesald lot or parcel of land and ail privileges and appurtenances (hereto belonging to the Grantee In fee slmpie. And (he Grantor covenants with Iho Granlea, That Granlor is seized of the premises in fee slmpie, has the right to convey the same In fee slmpie, that title Is marketable and free and clear of all encumbrances, and Ihat Gmnlorwiil warrant and defend the tlUa against the lawful claims of all persons whomsoever except far the exceptions hereinafter slated. Tlile to the property hereinabove descrlbed Is subJect to the following exceptions: 1. nd vnlorem tnxes for yencs 2006 and subsequent 2. rlghb ohrny, ensemenfs and restrictions of record IN WITNESS WHEREOF, tho Grantor has harounto sot his hand and seal, or If corporate, has causod this Instrument to be signed In Its corporate name by Its duly authorizetl officer(s), tho day and yoar first abovo written 4Yuv1'aaf~~/io~/f,~~`in ~7udith Pierce Patterson NORTH CAROLINA Ornnec COUNTY I, ~e KGy/N Sl ~~//l~ , a Notary Public of the County and Sale aforesald, cedify Judith Plercc Pntterson sad*s'a~:~adNe~Fnteorsaa JTROS , Grantor(s), personally appeared before ma Ihls day and ackn wledged the e'< cation of the foregol~~pstmmenl. Witness my hand and ofncial~st~a p/o(rS s~~ea~l, i Is iha _~~ day of My Comml~ (P: l0%f~Zb/O ~(L~/SGLU~,~ Notary Public , NORTH CAROLINA COUNTY I, a Notary Public of the County and State aforesaid. certify that personally appeared before mo Ihls day and acknowledged that helshe Is (ho of a North Carolina corpomtlonllimiled liability company/general padnershiplllmlted partnership (mark Through (he inapplicable), and (hat by authority duly given and as the act of such entity, helshe signed the foregoing Instrument In its name on Its behalf as Its act and deed, Witness my hand and ofnclai stamp or seal, this the_day of_ , °- My Commission Expires: Notary Public (ENTITY NAME] TIIis instrumert nrenazed bv: 'Ellen Patterson, Esq. 12514 W. Atlantic Blvd. 2 Iii II I~I i II I~ I IIIII~'III IIII III II IIII III IIIIIIII I III Bk:RB4021 Py:433 06/04/2006 04:31:22PM 1/2 Coral Springs, Florida 33071 FILED Joyce H Pearson Regl star of Deeds Oranse COUNTY, NC ~, ~1a Ll,~ ~~ Pazcel I D, No: 9843-69-3844 OUIT-CLAIM DEED C~ I K'~f S~ THIS INDENTURE, made this 3"t day of May, 2006, between JASON LEE PATTERSON, as Gtrantor, and GERALD R. LAWSON AND CYNTI-IIA T. LAWSON, husband and wife, hereinafter~referxed to as Grantees, '~ ~~ t,~} r i,d,,~ 1~,,~/ ~ ~Q~ Q.~~ 2 ~z`~3 WITNESSETH, that said Grantor, for and in consideration of valuable considerafion to said Grantor in hand paid by said Grantees, the receipt whereof is herby aclmowledged, has granted, bazgained and sold to the said Grantees, and Grantees' heirs and assigns forever, the following described real estate, situate, lying and being in Orange County, North Carolina to wit: BEING ALL OF LOT 11, MT. WILLINGS SUIviNII.T SUBDIVISION AS SHOWN ON THAT PLAT OF SURVEY ENTPTLED "FINAL PLAT FOR MT. WILLINGS SUMMIT" RECORDED IN PLAT BOOK 72, PAGE 124, ORANGE COUNTY REGISTRY, TO--._WHICH PLAT REFERENCE IS HEREBY MADE FOR. A MORE COMPLETE DESCRIPTION. To Have and to Hold the same together with all and singular the appurtenances thereunto belonging or in anywise appertaining, and all the estate, right, title, interest, lien, equity and claim whatsoever of the said fast party, either in law or equity, to the only proper use, benefit and behoof of the said second party forever.. ("Grantor" and "Grantee" aze used for singulaz and plural, as context requires.) IN Wl'I'NESS WHEREOF, Grantor bas hereunto set Grantor's hand and seal the day and year first above written. Signed led and delivered S~.f1~, Signature of Jason Lee Patterson 4 Sca., ~~V~~t-„ Printed Name Signature of Witness Printed Name of Witness: STATE of North Carolina) ss: _, _, .. tr1'.,iGA/r ~. JiC i. ~ 200606040D0063200 OCD COUNTY OF~NL(~ ~ 5 (~ t~f-NO~~~~f c/~~ Ds8ia6nmo0ma:PZ PM4z/z ~~ - ~ The foregoing instmment was acknowledged before me this ~l.~jy_day of ~(A[~_~ 2006 by JASON LEE PATTERSON, who is personally known to me or who has produced ah- - r!~ as identification and who di,¢ (did not) take an oath.. NOTARY PUBLICc~SGi~~~~'p,~i /~~i~~2,~~~~~\ (Seal) My Commission Expires: ~~~ ~~ .~~~ ~'~i~CaEGt~« JALCITA r ~ i~C'JTk{RY r~l.6Bt.lR ., MECjSIEWC,L'RG CJt;NTY, IV. 0. My (,`gm~tuaslais E~iro~s Getobar 99, 2068 http://mail.google.com/maiU?view=att&lisp=vah&attid=0.2&th=l0aff~dabfeab4c4 5/4/2006 IIIIIII111111IIIII ~QLr"~ is 21D1111IIIIII61111111DDD O Bk:R84021 Pg:435 05/0412006 04:31:23PM t/1 _,,,,,_ / t ~~ " Prepared by: ~~S-(-o',~ ~~(~o~rwn~r~ .Ellen Patterson, Esq, 12514 W. Atlantic Blvd. Coral 5pp~~ringgs FL 33071 Parcel I.D. No: 9Ef43-69-3844 7- / 3~ S6 _ iy/ '7f OULT-CLAIM DEED ~kctsc rA-x' D, 00 THIS INDENTI?RE, made this 3`d day of May, 2006, between EL.L EN MARIE PATTERSON, as Grantor, and GERALD R. LAWSON AND CYNTHIA 7, LAWSON, husband and wife, hereinafter referred to as Grantees,'K ~ ~lp1D U.~~~ \a-SAC. ~'F~~1~ t\~ 'LnZ~ WITNESSETH, that said Grantor, for and in consideration of valuable consideration to said Grantor in hand paid by said Grantees, the receipt whereof is herby acknowledged, has granted, bazgained and sold to the said Grantees, and Grantees' heirs and assigns forever, the following described real estate, situate, lying and being in Orange County, North Cazolina to wit: BEING ALL OF LOT 11, MT. WIL.LINGS SUMIvIIT SUBDMSION AS SHOWN ON TLIA7 PLAT OP SURVEY ENTITLED "FINAL. PLAT FOR MT WLLLINGS SUMMIT" RECORDED IN PLAT BOOK 72, PAGE 124, ORANGE COUNTY REGISTRY, TO WHICH PLAT REFERENCE IS HEREBY MADE FOR A MORE COMPLETE DESCRIPTION, To Have and to Hold the same together with all and singular the appurtenances thereunto belonging or in anywise appertaining, and all fire estate, right, title, interest, lien, equity and claim whatsoever of the said fast party, either in law or equity, to the only proper use, benefit and behoof of the said second pazty forever. ("Grantor" and "Grantee" are used for singular and plural, as context requires.) IN WITNESS WHEREOF, Grantor has hereunto set Grantor's hand and seal the day and year fast above vnitten. Sign~~ and delivered Signature of Witness Q2td Gf7 ~ 7a^ Prin/fed Name of Witness /2!f~~~ Sig~ahrre of Wiiness Printed Name of W fitness STATE of FLORIDA) COUNTY OF BROWARD ) ss: The foregoing instrument was a tl ed before me this .~ day of ~ 2006 by ELLEN MARIE PATTER.SON, who 's personally known me or who as produced ~ as identification and who did (did not) take an oa _ 1 Cnc. NOTARY PUB C (Seal) FILED Joyoe H. Pearson Re~\~of De/~nse COON , ~.~: ~ ~. Ellen Mane Patters n ~Jr.,y. Patrice J ArgenU My Commission Expires: :° Y. My Commissbn DD224640 ~'+°,M1°~ Expires Oclo6er 03.20D7 GS 105-228..37 Page 1 of 1 i3 § 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. -Aboard of county commissioners must review a request for refund and must follow the time limitations set in G.S, 105-266.1 for holding a hearing and making a decision. If the board decides that a refund is due, it must refund the county's portion of the overpayment, together with any applicable interest, to the taxpayer, If the board finds that no refund is due, the written decision of the board must inform the taxpayer that the taxpayer may ask the Secretary to review the decision. The board must send the Secretary a copy of a decision on a request for refund. (c) Review by Secretary, - A taxpayer whose request for a refund is denied by a board of county commissioners may obtain a review of the board's decision by the Secretary. The request must be made in writing and must be filed within .30 days after the taxpayer receives the board's decision denying the refund. The Secretary must send the board of county comrissioners a copy of the Secretary's decision made on the request, If the Secretary determines that a refund is due, the board of county commissioners must refund the county's portion of the overpayment, together with any applicable interest, to the taxpayer. A decision of the Secretary is binding on a board of county commissioners, (d) Judicial Review. - A taxpayer who disagrees with a decisior of the Secretary may bring an action against the county and the State to recover the disputed overpayment. The action may be brought in the Superior Court of Wake County or in the superior court of the county where the tax was paid. (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 tyre 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, 105-241.1(1) 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.) This document (also available in PDF arad RTFforrnats) is not an o~ciaZ docnmerzt. Please read the caveats on tl2e main NC Statutes pa~ee.for more information. http://www.ncleg,neUenactedlegislation/statutes/hhnUbysectior>/chapter_105/gs_105-228..37,.htm1 5/4/2006