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Agenda 8-f - Refund of Overpayment of Excise Tax
1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 22, 2019 Action Agenda Item No. 8-f SUBJECT: Refund of Overpayment of Excise Tax DEPARTMENT: Register of Deeds ATTACHMENT(S): INFORMATION CONTACT: Refund Request Letter from Vernon Law Mark Chilton, 919-245-2679 Firm with: Amy McLamb, 919-245-2677 • Copy of Orange County Recorded Deed, E-recording Report, and Payment Receipt • Copy of Alamance County Recorded Deed and E-recording Report Recorded Corrective Affidavit (Orange County) Orange County GIS Map Relevant NC General Statutes PURPOSE: To consider a refund for overpayment of Excise Tax in the amount of $3,580. BACKGROUND: North Carolina General Statute 105-228.37 sets forth the procedure for requesting a refund of overpayment of excise tax. The statute states "A tax payer who pays more 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 December 17, 2018, the Vernon Law Firm recorded a Deed in Orange County which indicated the amount of $3,580 in excise tax was to be collected. On December 18, 2018 the Vernon Law Firm contacted the Register of Deeds office to explain that the document had been recorded in Alamance County where the excise tax was previously paid, and requested a refund for the excise tax paid to Orange County. In cases where the property lies in multiple counties, the excise tax is paid where the majority of the property lies. However, the Attorney is to provide a statement on the document indicating the excise tax has been paid in another County to prevent overpayment. Without this statement the excise tax is collected in Orange County at the time of recording. It should be noted that the Deed is correctly recorded in both Alamance and Orange counties for the benefit of chain of title, so the recording fees associated with the overall transaction do not need be refunded. 2 FINANCIAL IMPACT: This action involves a refund in the amount of $3,580 to Vernon Law Firm for the overpayment of Excise Tax. SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice impact associated with this item. RECOMMENDATION(S): The Manager recommends that the Board approve the refund of $3,580 for the overpayment of Excise Tax. f 3 Vernon Law Experience Commitment Results 522 SOUTH LEXINGTON AVENUE•BURLINGTON,NORTH CAROLINA 27215-5827 MAILING ADDRESS: P.O.DRAWER 2958•BURLINGTON,NORTH CAROLINA 27216-2958 TELEPHONE:(336)227-8851 •FACSIMILE:(336)226-3866•WWW.VERNONLAW.COM JOHN H.VERNON,JR.(1911-1986) LINDA M.MALONE JOHN H.VERNON,III THOMAS A.WHITAKER" WILEY P.WOOTEN(1943-2018) RYAN D.MOFFITT E.LAWSON BROWN,JR. PATRICIA A.MCALLISTER MARK A.JONES ASHLEY L.CARTER BENJAMIN D.OVER13Y KRISTEN L.DELFORGE JENNIFER L.BOGACKI` 'ALSO ADMITTED IN MASSACHUSETTS "CERTIFIED SUPERIOR COURT MEDIATOR January 2,2019 Mr. Mark Chilton Orange County Register of Deeds 228 S. Churton Street, Suite 300 Hillsborough,NC 27278 Via LISPS and Email RE: Closing on 6411 Quail Farm Road for Benjamin and Marla Miller Our File No.: 23097A01 I Dear Mr. Chilton: I I am writing you to request a refund of the excise tax that was mistakenly drafted fiom our firm's bank account that is connected to the recording of the deed in book 6555, page 392 (see attached Exhibit A and B). f Enclosed you will find a copy of the Simplifile recording report showing that this deed was first recorded in Alamance County on December 14, 2018 in book 3835,page 814 where the excise tax was collected in the amount of$3,580.00 (see attached Exhibit C and D). Of note, I only .30 acres is actually located in Orange County leaving the remaining 162.12 acres in Alamance County(see attached Exhibit E). If you would like for me to record a Corrective Affidavit pursuant to N.C.G.S § 105- 228.37 then please let me know. Please c or email me if you have any questions. Si c r I i y L. Carter Attorney at Law j al&@ven-ionlaw.com Enclosures: Exhibits A,B, C, D,E 23097A-000001/4293 03 4 FILED Mark Chilton EXHIBIT A Register Of Deeds, Orange Co,NC Recording Fee: $26.00 NC Real Estate TX: $3580.00 20181217000234800 DEED Bk: 6555 Pg: 392 12/17/2018 08:59:38 AM 1 /3 NORTH CAROLINA GENERAL WARRANTY DEED Excise Tax:$ 3,�j$(7•-' i Parcel Identifier No.173090&9820230952&162176& 162175 Verified by_County on the_day of ,20 i By; F a Mai/Box to:The Vernon Law Firm,P.0,Box 2958 Burlington,NC 27216-2958 This instrument prepared by:Ashley L.Carter,Attorney at Law a licensed North Carolina attorney without benefit of title examination.Delinquent taxes,if any,to be paid by the closing attorney to the county tax collector upon disbursement of closing proceeds. i Brief description for the Index; ` HIS DIED made this _ day of Iv`Q,71+ t.T) ,2018,by and between GRANTOR GRANTEE I J Sarah Alice Stephens,Executrix of the Benjamin Reid Miller,and spouse Estate of Charles Mercer Best;and Marla Greer Miller 114 Hayworth Drive Sarah Lee Gibson,Beneficiary of the Chapel Hill,NC 275I7 Estate of Charles Mercer Best and spouse,Tyres Franklin Gibson Property Address: 6411 Quail Farm 661714yien Trail Road,Mebane,NC 27302 Efiand,NC 27243 { r The designation Grantor and Grantee as used herein shall include said parties,their heirs,successors,and assigns,and shall include singular,plural,masculine,feminlne or neuter as required by context. ) 3 W[TNESSETIJ,that the Gr-antor, far a valuable consideration paid by the Grantee, the receipt of which is hereby acknowledged, � VI has and by these presents does grant,bargain,sell and eanvey unto the Grantee in fee simple,all that certain lot or parcel of land situated in Thompson Township,Alamance County,North Carollpa and Bingham Township,Orange County,North Carolina and more particularly described as follows: BEING ALL OF NEW LOT ONE(1),CONTAINING 162.42 ACRES,MORE OR LESS,(OLD LOTS 1,2,3)AS SHOWN ON A PLAT ENTITLED"RECOMBINATION SURVEY FOR SARAN BEST GIBSON"A COPY OF WHICH 1S RECORDED IN PLAT BOOK 79,PAGE 53 IN THE ALAMANCE COUNTY REGISTRY AND IN PLAT BOOK 118, PAGE 69 OF '1'1-IE { 23097A-0000011428375 v1 I submitted electronically by "The Vernon Law Firm, A Professional Association" E in compliance with North Carolina statutes governing recordable documents and the terms of the submitter agreement with the orange county Register of Deeds. 5 Orange County,NC 20181217000234800 Bk: 6555 Pg: 393 2/3 ORANGE COUNTY REGISTRY,NC,TO WHCH PLAT REFERNCES ARE HEREBY MADE,FOR A MORE COMPLETE DESCRIPTION, Said property being the same as acquired by Charles Mercer Best,last record owner now deceased,in Book 674,Page 071,Page 187;Book 673,Page 187;13cok 1149,Page 753(Alamance County)and Book 832,Page 587(Orange County). His Will was probated in the Office of the Clerk of Court,North Carolina in Alamance County Case No, 17E686 and Orange County Case No, 1 E[o5q , Sarah Alice Stephens was appohiled and qualified to serve as Executrix of said rwate and a notice of creditors was first published duly 6,2017. The beneficiaries and Executrix consent to the sale of the real property currently held in an open estate as evidenced by their signatures below. All or a portion of the property herein conveyed does not include the primary residence of a Grantor. A map showing the above described property is recorded in Plat Book 79,Page 53 in Alamance County and Plat Book 118,Page 69 in Orange County. TO HAVE AND TO 1-TOLD the aforesaid lot or parcel of land and all privileges and appurtenances thereto belonging to the Grantee in tee 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 fi-ee and clear of all encumbrances,and that Grantor will wtu-rant and defend(lie title against the lawful claims of all persons whomsoever, other than the following exceptions: ad valorem utxes for current and subsequent years,all restriedons,covenants,conditions,riglits of ways and casements of record, IN WITNESS WHEREOF,the Grantor has duty executed the foregoing as of the day and year first above written. C�eJx � (SLAT,) I Sarah Alice S phens State o )f nee-County of 1,certify that the following persou(s)personally appeared before me this day,each acknowledging tome that he or she voluntarily signed the foregoing doctttnent for(lie purpose staled therein and in the capaotty indicated:Sara Alice Stephens, I(( Witness my hand and Notarial stamp or sea],this /3-day of bCCg—K66 , ,2018. f My Commission l:;xpircs: d��� c�v�� �r.�tg�,f 1 ' firu2t ublic (Affix Seal) y�i1NlNNpIH} Notary's Printed or Typed Name �pf�8ry � ryy i �� :a�� NOTAF?yl R MY 1 COMMISSION EXPIRE 'G I PIJ G 2; ---- --- -- — — /$119 rgptftun�r� w��t -- F (ti F 23097A-W00011428875 v1 14t l i I i I I 6 Orange County,NC 20181217000234800 Bk: 6555 Pg: 394 3/3 IN WITNESS WHEREOF,the Grantor has duly executed the foregoing as of the day and year first above written. "fie-`tpCc (SIAI,) Sarah Lee Gibso _� UIL41-4 tc/% (SBAL) Tyres Franklin Gibson i l i Statc of commy of ! 1 1,certify that the following person(s)personally appeared helare me this day,each acknowledging to rue that be or she voluntarily 1 signed the foregoing document ror the purpose stated therein nd in the capacity indicated:Sarard5coffibsonand ranklin Gibson. Witness my hand and Notarial Amp or seal,thisday o �� n ,20 S.My Commission Expires: ;�� ary Public r (Afrix s4) Lawson Brown, Jr. Notary's Printe r l' pedName t Notary Public Alamance Co. f'dC F - i k z 5 6 c 1 Q kl 3 s 3 t V t t 2 23097A•000o011422875 v1 i j I 7 EXHIBIT B Simplifile E-recording Report of Documents Recorded Detail View Prepared for:Ashley Carter Included Organization:The Vernon Law Firm,A Professional Association For the period:12/17/2018 Account number:NCTCM9 Report generated:01/02/2019 04:39 AM MST Documents Recorded NAME TYPE PG ENTRY RECORD DATE SF AMT TOTAL PROCESSED Alamance County,NC Dec 17,2018 TG Real Holding LLC.23080A01 rim DEED Deed Wilh A!lwne De/in�t Tax Cad 7 0499 8-489. p 0 12/17/2018 12:39 PM EST 5.00' 310.00 31 s.n0 12I17/2018 .—_ ____ - -- _--- --- ---- -. - -. ....- --.._-. /201. Oeeda/Tiasl _ 12 E 20454_ B 3835 P n1g 12/17/2018 1 2 39 PM EST 5.00 64.00 5;Z.00 _1 211 7/2 0 1 8 Bss(4do1� 7 E 204E B e 5�822 12/17/2018 12:39 PM EST 5.o0 26.00 31.00 1vj7/b18 115.00 400.00 415.00 Tota for Alamance unty,NO j 15.00 400.00 415.00! Orange County,N Dec 17,201 a Iller 2309 , DEF��DEEDI 3 E_2D1812 1 700 0 23 4 8 0 0 B 6555 P 392 12/17/2018 09:59 EST; 5.00: 3,606.00 3MIZI 1211NDIS - 5.00 3,606.00 3,611.00 Totals for Orange County,NC 5.00', 3,6015.00 3,611.00 Recording Fee Totals COUNTY RECORD DATE SF AMT TOTAL Alamance County,NO 12J17/2018 15.00 400.00 415 00; Totals for Alamance County,NC 15.00, 400.00 415,00, Orange County,NC 12/17/2018 i 5.00 3,606.00'3,611.00-, Totals for Orange County,NC j 5.00 3,606.00 3,611.00, Total of All Recording Fees 20.00 4,006.00 4,026.00 Document Count:4 Package Count:2 Questions Contact: Simplifile Support 800,460.5657,option 3 Orange County Register Of Deeds Marl(Chilton 228 South Churton Street,PO Box 8181 Hillsborough NC 27278 Receipt for Services 4 Cashier MBAKER Batch# 306906 Date: 12/17/2018 Time: 08:59:38AM 0 gng :Y 7 k C Remarks Web Service Filing-45654 Date Instrument No Document Type Transaction Type Pg/Amt 12/17/2018 8:59;38AM 20181217000234800 DEED RB6555 392 DEED ALL INSTRUMENT 26.00 EXCISE TAX 3,580,00 DEED Total; 3,606.00 g Fee Total: 3,606.00 ACCOUNT 7 Withdrawal 3,606,00 } Payment Total: 3,6.06.00 4f E i i rf Remaining Account Balance; 7 Simplifile 48,940.00 Page I of 1 1 9 BK 3835 PG 0814 FILED ELECTRONICALLY This instrument repared b :The Vernon Law Firm,A Professional Association AI -V COUNTY NC I] Y r HUGH HUGH WEBSTER a licensed North Carolina attorney, FILED Dec 14, 2018 Delinquent taxes, if any, to be paid by the EXHIBIT D AT 04:34:21 PM BOOK 03835 closing attorney to the County Tax Collector START PAGE 0814 END PAGE 0816 upon disbursement of closing proceeds. INSTRUMENT # 20418 EXCISE TAX $3,580.00 NORTH CAROLINA GENERAL WARRANTY DEED w j Excise Tax•,s , $(7," Parcel Identifier No.173090&9820230952&162176& 162175 Verified by_County on the_day of 20 By: Mai Aux to.The Vernon Law Firm,P,O.Box 2958 Burlington,NC 27216-2958 This inshument prepared by:Ashley L.Carter,Attorney at Law a licensed North Carolina attorney without benefit of title examivation.Delinquent taxes,if any,to be paid by the closing attorney to the county tax collector upon disbursement of dosing proceeds, i 3 t Brief description for the fnde THIS DEED made this _r 6, day of„ ciAr'C��\ M ,20�nd between i GRANTOR GRANTEL'. Sarah Alice Stephens,Executrix of the Benjamin Reid Miller,and spouse I Estate of Charles Mercer Best;and Marla Greer Miller l 14 Hayvvorth Drive Sarah Lee Gibson,Beneficiary of the Chapel Hill,NC 275I7 Estate of Charles Mercer'Best and f spouse,Tyres Franklin Gibson Property,Address: 6411 Quail Farm 661714ylen Trail Road,Mebane,NC 27302 r 1 Efland,NC 27243 i I The designation Grantor and Grantee as used herein shah include said parties,their heirs,successors,and assigns,and shall include singular,plural,masculine,feminine or neuter as required by context. I WITNESSETI-1,that the Grantor,far a valuable consideration paid by the Grantee,the receipt of which is hereby acknowledged, has and by these_presents does grant,_bargain,sell and conyey_ynto the Grantee in fee simple,all that certain lot or areef of land situated in Thompson Township,Alamance County,North Carolina and Bingham Township,Orange County,North Carolina and more particularly described as follows: l BEING ALL OF NEW LOT ONE(1),CONTAINING 162.42 ACRES,NIORE OR LESS,(OLD LOTS 1,2,3)AS SHOWN ON f A PLAT ENTITLED 4'RECOMBINATION SURVEY FOR SARAN BEST GIBSON"A COPY OF WIIICH IS RECORDED IN PLAT BOGIE 79,PAGE 53 IN THE ALAMANCE COUNTY REGISTRY AND IN PLAT.BOOK 118, PAGE 69 OF THE 23097A-000001(428875 v 1 I 3 submitted electronically by "The Vernon Law Firm, A Professional Association" in compliance with North Carolina statutes governing recordable documents and the terms of the submitter agreement with the Alamance county Register of Deeds. 10 BK 3835 PG 0815 ORANGE COUNTY REGISTRY,NC,TO WHCH PLAT REFERNCES ARE HEREBY MADE FOR A MORE COMPLETE DESCRIPTION. Said property being the same as acquired by Charles Mercer Best,last record owner now deceased,in Hook 674,Page 071,Page 187;Book 673,Page 187;Book It 49,Page 753(Alamance County)and Book 832,Page 587(Orange County). His Will was probated in the Office of the Clerk of Court,North Carolina in Alamance County Case No, 17E686 and Orange County Case No, E a5R , Sarah Alice Stephens was appointed and qualified to serve as Executrix of said Estate and a notice of creditors was first published July 6,2017, The beneficiaries and Executrix consent to the sale of the real property currently held In an open estate as evidenced by their signatures below. All or a portion of the property herein conveyed does not include the primary residence of A Grantor. A map showing the above described property is recorded in Plat Book 79,Page 53 in Alamance County and Plat Book 118,Page 69 in Orange County. 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 Iawful claims of all persons whomsoever, other than the following exceptians: ad valorem taxes for current and subsequent years,all restrictions,covenants,conditions,rights of ways and casements of record, IN WITNESS WHEREOF:,the Grantor has duty executed the foregoing as of the day and year first above written. Sarah Alice S phens 1 Stale of br QRxo %r,c%-county of I,certify that the following persou(s)personally appeared before me this day,each acknowledging to me flint he or she voluntarily j signed the foregoing doctiment for the purpose stated therein and in lie capacity indicated:Sura Alice Stephens, Witness my hand and Notarial stamp ar sea],this. 13 day of bee, hti6-f ;2018. My Commission 1+xpires: d � �u�v J �Cr'OtPr� tr2 t y�ublic (Affix Seal) ,�i1�,�f1lNIHIIII01 Notary's Printed or Typed lame 0 r�C NOTA1 �. MY 3 X COMMI ION EXPIRE `C r c 1'''1!���Eirr+rntttu►ti,N`v� it GOV '1111 1 � I I 1 23097A-000001/428M vi j 11 BK 3835 PG 0816 IN WITNESS WHEREOF,the Givitorhas duly executed the foregoing as of the day and year first above written. �e c -t 4 (SEAL) Sar Lee Gibs" (SEAL) Tyres Franklin Gibson i 1 State of 79Y U')N P -6a )1• County of '^ i,certify that the following person(s)personally appeared belbreme this day,each acknowledging to me that he or she vo luntarily i signed the foregoing document ror the purpose stated therein id in the capacity indicated:Sara.Lie Gibson and T res Franklin Gibson. Witness my hand and Notarial stamp or seal,this f day a`t - ��r 11 48. c,— My Commission Expires: Notary Public t (Afr,X s4) Lawson Brown, Jr. Notary's Printe r 1'ped Name i Notary Public A(amanco Co. NC t i z 4 rl t� S 1 I � 1 IF r i i a } 3, i r s 23097A-ooaonr1429875vt 12 5 boch tIs Pa t-g9 A� IVG41 14t !'•'O�?. §AILJIPITY MAP RECOMBINATION SURVEY FOR L0id1 r° IL'�'m'�®1H"'nu*"'E"r°"� '��J�a%' •!''�� 'w tS YTC�CALE mnvml rvmnxraoma]Irvmra s o�6u®Y NIgmfaR+Errxorcw �um T�iuTTMiiaa 95Y pa6l].I� ``�� SARP,A BEST GIBBONaa;�-nou r�r� ,,i...x• • x,l THOMP90NTWP.,ALAMANCECO.,NORTH CAROLINA urn+]sam�rw..w�Jcxurole:],R�lq PaTrax ©C0®� ": J„?� .b R:�I.S�x q .Ra„aaRmr wR w I 81NGHAM TW K'PERORANGE CO.FORMED,NORTH CAROLINA ',n I iN+, l oa ru�aRn �n l� A r. '�••a.o'°: FIELD WORK PERFORMED NOVEMBER 2617 aa.PGs]xam,.reaeoR.mw X— PROPERTY AS DESCRIBED IN D8674-71 _I_ - PROPERTYSTANDINGINTHENAMEOF \\ UnRFGGRo-owvorratpu.'uc9N1ERSTaIw_ N. PITE CHARLESM BEST 44R5 Joe NEans G223.t1p1' \ r,e XIRXPATRKR GROUP TLC L7 5 \ IDfo XIRNPA17 00 �CN GROUP 00 557e221 O 4j ,h 2?. + b'LI+ Ae.I ° •4++ec PS 37792 1 PIN 9811 42710 ru' Pill 9510240743 O 3 \•r+I ���'-r�Y F p. "°__ - ✓b +��x DL, � � Ga :/ '.TT/. 'Y 6a •ice" -- if7IWgL QS'.10-�5-3�61 QS \ 3 INERE9YCERRFYTNATTIN5PLATIS OF TNEFGLLOIVINO TYPE. N.6 I g9ab--js-D952 �y A, X90(PATWX GROUP L10 •3' i'• •^ 09.4T-30(E7(11)(0).THISSURVEY IS OFANOTHER CATEGORY,611CH W 557/221 ` I 1 Ol' 90.01 e?�•T ^o AS THER&181NA11 In O:SXISTINO PARCELS,ACOURT•ORDERD - Po 57/82 I �51 {xwu¢ma .en y�O+ SURVEY,CNOTHER EXCEPTIONTO7HE0 XTRONOFSUEDMS:ON. PIN 991W48709 9 t 1}A `t9 �Jy\ COUNTY LINE -A!•'G- lugg pW///'''��� PS 109-ES 7 M,Y:I/AEL T.6RAAWA CERI rMT7KFlMT WAS DWAN •I• IL'' N:504452.77 PG 109-69 d,�'1 UNO]AMYSUPERNSION FROAfANACTWLSURVMAIAOEJMOER 24.1b ACRES lll���JJJJ E1927628.05 MYSUPFRVI9JpN(pEEp0E5CR�TRJN REcogp.�1NE00A 674, c - t4/w¢ew-.1 NCOS'OAUNE' PAOE7t,ETC.A'TNATTNEBWAnAgIES NOTSURYEYEO ARE =_ NAD 53/2011 CLEARLYINOIGT ASOR40UM MU'T t(AMNFOUNDIN 030 ACRES (SEE FEFFAENCFS FTKiiTNE AAOOOFPRECl9bNA9G4LCWq{.O s= RW "i- 24.IGACflES IN 9RAISE COUNTY J6INRAW,'TNATTNEIPNT WA9P(rcPAREO NfACLORDAACEIVJRf _ = ERNES!PAY OIRO ut + '_2• 4225ACflES O.S.d7J0ASMlfNGEO WGM1FbSMYORlG6YALSYaNANR� Rffx57RARON AT/IIBERANO SEAL iH15 nTlxx/n 09 91/471 S N + J' 86.01 hCRE5 IOTNOAY0P14MEAlB AD.7OJ7 SRIPM B910b336[O SA'r to- 162.42 ACRES N IA ,g H .4,((v'�+ le (LW TOTAL) 32%lYlT�lP!(":`P'i m rwr nr]ius,�v m!. .m CHM(i5 F PIIERSDN E i SEAL ! < amiasErr,°Jmr A.arme,sm'e"�Owmr'i9nR m ne : + ,�� U9 a—/154 ' L-4922 620 xz -2- P94 91270 E, 63 i PUWaLM o]PA4) ,uTxa u,ce w aGcs o R�av u m t c b'^ 4x25 ACRES MAfaN O R,W ve4t S1N9 N R.6¢�"iYN�ia'•[4ipH ---` y'• lauivao,i mw'eU 1� P�.yy^ry Pi I, /'/�_ �• r('jN8�1•.C", A RAY GLDYS k G 461 BYAO yD NGRIDN��, p5 Gr PROFESSIOI'lALLANa6URVEITIR AEO.NUAI9�L L-lil?S FIN 901011694 N 79'p,T•p4. �� OB J54/193 E :R JYMN V Iwc,"T M AIIWt®ARM W' t25 �7.77 W L 17 y 12 PIN 9820123]]0 I a Stale oNodh Carolma s4 6�,,, r 06 143 °'° •�O RI RSRA.1'` Reder OSlror of S 2 Ob CFII m ,PATSY SPARRO 15 DWAYNE U CURR Pig 6p' 4r I CAROL A ZACIPRY xarz•.• �Co.,eeefi(y Nal Na map ar plat b CWlr 14 OS 1392/179 asnmur Aw owmxvnu mtwr xmu% RNoh Inla leNfla°le 14 afNed meals aY �PI/C RC/f PO 69/207 05 J42b 10 �,q R ry req b far Le nBng{Fe,•r<3Xi N�c'REl1 e].3 '4/W PIN 9b10012T]9 PB b9/20714,801947M " °tl' � rvr srt�imiN m�21v°u.°1v 1 etal,Am Wrem 4j� Il • t�(T] -Bqa ol.9:ylli d/d b JNRa J.. 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FEET END PAGE GOES sr�i•e`JiAa xm'c° ""�""""�T"" INSTRUMENT AI 02129 W-00 -----UNE9 LROMREEERENCE EXCISETAX (Nana) NATQiLLL VTSURIEYFO) -- 13 EXHIBIT C Simplifile E-recording Report of Documents Recorded Detail View Prepared for:Ashley Carter Included Organization:The Vernon Law Firm,A Professional Association For the period:12/14/2018 Account number:NCTCM9 Report generated:01/01/2019 09:10 AM MST Jcuments Re orded NM E TYPE PG ENTRY RECORD DATE SF AMT TOTAL PROCESSED mance County, C Deo'14,2018 WILSON,23071AI-tEL D RELEASE BELEASE DEED To RECORD ge%ase Oeed 3 E 20369 8 3835 P 486 12/14/2018 11:18 AM - 5.00 26.00, 31MI 12/14/2016 EST Alamance Insulation 5.00 ABN CERTIFICATE,21287A 18• ' 26.00 31.00 ,AHT 121418 Alamance Insulation ASN Cenifl ate 9SSumed9usiness Name Odgina/ 1 EP0ULS-.@35 P 528 12/14/2018 12:10 PM 5.00 26.00, 31.00I 12/14I2018 EST 2 Smith,23041 A01 rim 5.00 6.00 31.00 DEED Oeed With ABomev Oe/itu tj Tax 3 E.29387 8 3835 P 606 12/14/2018 01:09 PM 5.00 446.00 45 J21141201 B _L€d EST DEED OF TRUST Deed ofTiust 16 E 20388 B 3835 P 609 12/14/2018 01:09 PM 5.00 64.00 69.00 12/14/2018 EST Campos-Cecilia.23083A0Y 10.00 rlm ' 510.00 520.00 DEED Deed Wi/h Apnlnay De/inn!/ent Tax 3 E 20410 8 3835 P 758 12/14/2018 03:43 PM 5.00 268,00' 27QQ 12/14/2018 _.._ - -._ ___.. -e-tj.-_.----------_. ---..._-----------_-- _.._--EST _ _ _---- AEED OF TRUST Oeednl Tntsl 15 E 20411 8 3835 P 7fi1 12/14/2018 03:43 PM 5.00, 64.00 69.00 12/14/2018 EST _ . 0--332.00' 342.00 Miller,2309ZA01 rlm DEED Deed Willi A==y�puent Tar 3 E 20418 8 3835 P 814 12/14/2018 04:34 PM ! 5.00;3,606.00 3,6j1.00 1 EST 5.00 3,606.00 3,611. Totals for Alamance County,NC 5.00 4,500 , 5.00 Guilford County,NC Dec 14,2018 CA55ETTA.2308BA01.rIm DEED OFE/l 3 E.?Q18964621 S R 8111 P 12/14/2018 01:15 PM 5.00. 96.00 /1� tol.00l 1 4/M 2498 EST 5.00 96.00 101.00 Totals for Guilford County,NC 5.00- 96.00. 101.00 i I I t 14 Recording Fee Totals COUNTY RECORD DATE SF AMT TOTAL Namance County,NC 12/14/2018 1 35.00 4,500.00 4,535.00� Totals for Alamence County,NO 35.00 4,500.00,4,535.00 Guilford County,NO 12/14/2918 5.00, 96.00 101.00 Totals for Guilford County,NC 5.00 96.00 101.00 Total of All Recording Fees 40.00.4.596.00 4,636.00 Document Count:8 Package Count:6 Questions Contact: Simplifile Support 800.460.5657,option 3 5072 North 300 West Provo,UT 84604 I FILED Mark Chilton Register Of Deeds, Orange Co, N 5 Recording Fee: $26.00 NC Real Estate TX: $.00 20190102000000430 AFDVT Bk: 6562 Pg: 458 01/02/2019 02:39:27 PM 1 / 1 CORRECTIVE AFFIDAVIT [N.C.G.S. 105-228.371 Prepared by& Return to: Ashley L. Carter, Esq., The Vernon Law Firm, P.A., P.O. Box 2958, Burlington, NC 27216 PARCEL ID: 9820230952 Each undersigned Affiant,jointly and severally, being first duly sworn, hereby swears or affirms that the NORTH CAROLINA GENERAL WARRANTY DEED was recorded on 12/14/18 in Book 3835, Pages 814 in the Alamance County Registry, by and between SARAH ALICE STEPHENS, SARAH LEE GIBSON and TYRES FRANKLIN GIBSON (Grantor)and BENJAMIN REID MILLER and MARLA GREER MILLER(Grantee); and that the same NORTH CAROLINA GENERAL WARRANTY DEED was recorded on 12/17/18 in Book 6555, Pages 392 in the Orange County Registry; and this Affidavit is made to give notice of the below corrective information for the document referenced: The deed contains property that is located in both Alamance County(162.12 acres) and Orange County (.30 acres). On 12/14/18 Alamance County collected excise tax in the amount of$3,580.00. The undersigned is requesting a refund of the excise tax charged by Orange County due to the fact that it has already been paid to Alamance County. Affiant is knowledgeable of the agreement and the intention of the parties in this regard. Affiant is the (check one) Drafter or preparer of the previously recorded instrument x Closing attorney for transaction involving the previously recorded instrument Attor y for grantor/, or or named above in the previously recorded instrument O er f the prope ty desc ibed in the previously recorded instrument O er( lain: } ignatur of lent Pnn or T Name: Ashley L. arter State of North Carolina County of Alamance '`` .NSA Signed and sworn to (or affirmed) before me, this the 2nd day x OTq a of JANUARY, 2019. Cn O m r My Commission Expires: U6 0 aV.` � r n c � N Pubic otary ooN`ea�e submitted electronically by "The Vernon Law Firm, A Professional Association" in compliance with North Carolina statutes governing recordable documents and the terms of the submitter agreement with the orange county Register of Deeds. 16 r I. 9820247957 r r ;i 1. Orange Alamance 0 30.A . RA 9 230952 CHARLES FIRS BEST 9 6 a E 3 OTAL 9 0235843 JUSTI STILE v 9820138290 ` CHARLES IFMCPHERSON MARY E MCPHERSON This map contains parcels prepared for the inventory of real property within Orange County,and is compiled from recorded deed,plats,and other public records and data. Users of this map are hereby notified that the aforementioned public primary information sources should be consulted for verification of the information contained on this map. The county and its mapping companies assume no legal responsibility for the information on this map. w cal.��bs sh-1.—imam uum "��YT ate. — Oranae County Tax Administration/Land Records i 17 G.S. 105-228.37 Page 1 $f l § 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 comEllissioners of the county where the tax was paid. Tile 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 reRind. Within 60 days after a timely request for a refund has been fled and at least 10 days before the date set for the hearing, the board must notify, the taxpayer in writing of the tinle and place at which the hearing will be conducted. The date set for the bearing 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 refirnd is due, it must refund the overpayment, together with any applicable interest, to the taxpayer and inforiu the Department of the reftind. 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 docuument 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, ti>e 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 reftrnd 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).) littp:/hNtww.licga.state.ne,us/enactedlegislatioii/statutes/litnii/bysectioii/chapter_105/gs�105... 1/25/2017 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 comity general fund. While performing the duties of the office, the register of deeds shall collect the following fees which shall be unifor►n throughout the State: (1) 1nstrUlllents 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 instronlent recording data that are required to be indexed pursuant to G.S. 161-14.1(b), the fee shall be an additional tell dollars ($10.00) for each additional reference, For an instrument that contains excessive recording data, the fee shall be an additional two dollars ($2.00) for each party listed in the instrument in excess of 20. An instrument contains excessive recording data when there are more than 20 distinct parties listed in the instrument, including ally attachments and exhibits, that require indexing pursuant to G.S. 147-54.3 or this Chapter. When a document is presented for registration that Consist$ 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 nortgage is presented for registration that contains one or more additional instruments, the fee shall be ten dollars ($10.00)for each additional instrument.A(iced 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 sl►all 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 A0) 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 19 0 ten dollars ($10.00); for registration when necessary papers prepared in another county, with one certified copy tell dollars ($10,00); fog preparation of necessary papers and registration in the same county, with one certified cop),twenty dollars ($20.00). (6) Amendment of Birth or Death Record. —For preparation of amendment and affecting correction tell 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. 163-166.13. Any declaration shall prominently include the penalty under G.S. 163-275(13) for falsely or fraudulently making tile,declaration. (8a) Repealed by Session Laws 2012-18, s. 2.2, as amended by Session Laws 2012-194, s. 54, effective duly 1,2012. (9) Certified Copies. — For furnishing a certified copy of all instrument for which no other provision is made by this section five dollars ($5.00) for tine 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) Uncertifted 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 proruinelitly 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. IOB-31 or G.S. 1013-118 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 tile,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). 1 G.S. 161-10 Page 2 t 20 b,. For filing and indexing financing stEiWnic[lts 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 tr'IISt 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 far 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 instrurylents 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 shalt 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; I903, c. 792; 1905, cc, 226, 292, 319; Rev„s.2776; 1911, c. 55, s. 3; C.S., S. 3906; 1967, c. 639, S.4; c. 823, s. 33; 1969, c. 80, s. 1; c. 912, s. 3; 1973, c. 507, s. 5; c, 1317; 1975, c. 428; 1977, grad Sess., c. 1132; 1981, c. 968, ss. 1,2; 1983, c. 894, ss, 2, 3; 1987, c. 792, ss. 2-5; 1989,c. 523, S. 1; 1991, c. 636, s. 18; c. 683, s. 3; c. 693, s. 1; 1991 (Reg. Sess., 1992), c. 1030, s. 49; 1993, c. 425, s. 1; 1997-309, s. 9; 2000-167, s. 1; 2000-169, s. 44; 2001-390, s. 1; 2005-123, s. 7; 2005-391, s. 8; 2008-107, s. 29.7(a); 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. l; 2015-227,s. 1;2016-86, s. 1.) G.S. 161-10 Page 3 g G.S. 161-14 Page 1 0141. § 161-14. Registration of instruments, (a) After the register of deeds has determined that all statutory and 10ca1I3, adopted prerequisites for recording have been nret, 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 liaper 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 sliall be considered legible. Blanks in an instrrrmcrrt 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. flowever, if an insminlent fails to meet the requirements because it contains print in a font size smaller than 9 points, the register of(feeds may register the instrument tvitlrout collecting the fee for nonstandard documents if, in the discretion of the register of deeds, the instrument is legible. (c) Transportation corridor official malls 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 reap 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 hi 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 hire or her for registration that meets the following requirements: (1) the instrument is a portion of a trap 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://Nv-vvw.ncleg.net/EiiactedLegislatioiVStatutesffrML/BySection/CIiapter_161/GS_161... 1/25/2017 G.S. 161-14 Page 2 01 2 13 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.) littp://Avww.;icleg.iietBi-iactedLegislatioii/Statutes/H I'ML/BySectioti/Cliaptor_161/GS_161... 1/25/20'17