HomeMy WebLinkAboutAgenda 09-17-19 Item 8-b - Refund of Overpayment of Excise Tax 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 17, 2019
Action Agenda
Item No. 8-b
SUBJECT: Refund of Overpayment of Excise Tax
DEPARTMENT: Register of Deeds
ATTACHMENT(S): INFORMATION CONTACT:
Refund Request Letter from Tatum Law Mark Chilton, 245-2679
Firm with Both Recorded Deeds and Amy McLamb, 245-2677
Receipts
Copy of Recorded Affidavit of Correction
Relevant NC General Statutes
PURPOSE: To consider a refund of overpayment of excise tax in the amount of $328 to Tatum
Law Firm.
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 may request a refund 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 March 11, 2019, the Tatum Law Firm submitted a Deed for electronic recording. The Deed
was recorded in Book 6587 Page 53, and $328 in excise tax was paid. The Tatum Law Firm
was misinformed by a paralegal that the Deed had been rejected and therefore had not been
recorded.
On March 12, 2019, the Tatum Law Firm re-submitted the same Deed. It was recorded in Book
6587 Page 189, and the excise tax was paid a second time. The Law Firm is requesting the
excise tax for the Deed recorded on March 12, 2019 be refunded. The recording fees
associated with this Deed may not be refunded.
FINANCIAL IMPACT: This action involves a refund in the amount of $328 to the Tatum Law
Firm for the overpayment of excise tax.
SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated
with this item.
ENVIRONMENTAL IMPACT: There is no Orange County Environmental Responsibility Goal
impact associated with this item.
RECOMMENDATION(S): The Manager recommends that the Board approve the refund
request for overpayment of excise tax in the amount of $328.
2
H. EUGENE TATUM III, P.A.
ATTORNEY AT LAW
116 E. MAIN STREET P.O. BOX 15095
DURHAM, NC 27701 DURHAM, NC 27701
PHONE(919)419-4485 FAX(919)68"820
June 14,2019
Amy McLamb
Assistant Register of Deeds
Orange County Register of Deeds
228 South Churton Street Suite 300
P.O.Box 8181
Hillsborough,NC 27278
Re: Overpayment of revenue stamps
To the Board of County Commissioners:
This letter is requesting a refund for overpayment of revenue stamps due to a deed being
recorded twice.
On March 11,2019 a deed was recorded in Book 6587 at page 53,Orange County. Due to an
error,the deed was re-recorded on March 12,2019 in Book 6587 at page 189. Since the deeds
was recorded twice,the stamps for the second deed are being requested for a refund.
The stamps were in the amount of$328.00.
The refund should be made payable to H.Eugene Tatum III and mailed to 116 E.Main Street,
Durham,NC.
For your convenience both copies of the deeds recorded are enclosed for your review.
Please let me know if you need any additional information or have any questions.
Thank you.
SincereLy.
H.Eugene Ta I
Enclosure
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NORTH CARULINA
GENERAL WARRANTY DEED �7`�S-��•J � c?1
Exotse Tax: $328.00 Recording Time,Book and Page,
Tax Map No. Parcel ldondfior No. ^�
Mail aflorrecotding to. GRANTEE:
This instrument was prepared by: H.EUGENE TATUM 111
THIS D'8W made this. 27tL_ .day of -F_ebruajX 2019 by and betweea
GRANTOR
VINCENT A.DUNAVANT,WENDOLYN S,DUNAVANT HUSBAND AND!'FIFE
Watling Addressr 134 HARLINSDALE COURT,FRANKLIN,TN 37064
G ANT E
SUSAN M.'WEST
-""'PkOgie , ddOtil, 206't3AK-TREE DR;CI3APF,CHIILL;NC 27517
Mailing Addrers;246 OAK TREE DR,CHAPEL HILLY NC 27517
Thr designation Qmnwr end Grantft as a°cd herein 6atl include said pasties,their hairs,s(tsces.;orx,and assigns,and shall Include
singular,plural,moscullne,feminine orneuler as required by context.
Wi'MESSEM that tl►e Grantor,for a vaituabie 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 tot or parcel of laud
and more particularly described as Wlows;
See Attached Exhibit A
PIN 9798 451394.014
All or a portion of the properly hereinobova described was acquired by grantor by instrument recorded in Book 63 3 ,Page
55" , ORANGE County Registry.
A rasp showing the above described property is recorded in Plat Book_38 Page 180.185 ,and referenced within this
instrument.
Does the above described property include the primary residence Who)7 Yes
TO HAVE AND TO HOLD the aforosaid lot or parcel of land and Alt privileges and appudenanm thereto belonging to tho Grantee
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in fee simple.
And the Grantor covenants with the Gmnteo,that Granter is seized of the promises In feo simple,has the right to oouvoy the same in
fee simple,that title is marketable and five and clear of ell encumbrances,and that Grantor will warrant and defend the tale against
the lowtiti claims of all persons whomsoovor except for the exceptions horeinafterstated.
Title to the property hominabove described is subject to the following exceptions:
IN WITNESS YMREOB,the Grantor has hereunto set his hand and seal,or If corporate,has caused this Instrument to be
signed In Its corporate name by Its duly authorized otticer(s),the day and year tlrst bove written.
(SEAL)
(Entity Name) VINCENT A,DUNAVANT
(SEAL)
NDOLYN S,AUNAVANT
Title:
gy (SEAL)
Title:
(SEAL)
NORTH CAROLINA COUM
I certify that the following parson(a)personally appeared before me Ibis dap,each aeknowledging to me that he or she signed the
foregoing document: VINCE T A.D VA NDOLYN&P AV T 13[1S8 ND A1Vk .Wlb=
trey hand and vlliclal stamp or seal,this-the day of% , ail t t 1 ittt�j�
M Commission i ` ga.*4'LJa'r � /G0' .•�ut�.�'�i��i'.
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Notary Public �� • � .
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NORTHCAROLINA COLMY
I certify that the following persons)personally appeared before tno this day,eaolt acknowledging to me that he or she signed the
(art going document: witness my hand and official
stamp or seal,this the doy of
My Commission Expires;
Notary Public
Print Notary Name;
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313
EXHIBIT A
Those certain promises comprising a portion of the project known as THE OAKS
CONDOMINIUM,sold project having been oetabilahad as a horizontal property regime by
Master Dead and Dgolaratlon and Bylaws dated March 21, 1904, and recorded In Dead
Boost 400, page 110, in the Offlce of the Register of Deeds for Orange County, North
Carolina,under and pursuant to the provisions of The north Carolina Unit ownership Act,
the premises hereby conveyed being snore particularly desorlbod as follows;
trs ,unit Ro.208 of said project,its shown on Condominium Map flied in Plat Book 38
Pages 180 through 185,In the office of the Register of Deeds for Orange County, North
Carolina excepting and roserving any easements through said apartment(s)appurtenant to
the common elements and oftr 0B11010W,all T'M'forth lrs sad Di0affat on;togatt y
with all fixtures and appliances situated In the condominium unit(s) referred to above,
Including without Iimliatlon any heating and arr•conditloning unit(o), refrigerator,stove,
range hood,dishwasher and disposal,
ftgnd., An undivided .78 percentage interest appurtenant to the apartment(s) in ail
common elements of said project as described In said Declaration,Including the buildings
and land described in the Declaration which said Declaration to Incorporated heroin as if
fully sot out horaln.
SUBJECT, HOWEVER, to the following,, The reservations, restrictlons on use, and all
covenants and obligations set forth in the Declaration dated March 21,1984 and tired with
the Register of Doods for Orange County,North Carolina,and as sot forth In the Bylaws of
The Association of Owners attached thereto and as It may be amended from time to Nms,
sold Bylaws to be filed with the Hoard of Directors of said Association, all of which
reatrictlmts, payments of charges, and all other covenants, agreements, obligations,
conditions,and provisions are Incorporated In this deed by reference and constitute and
shall constitute covenants running with the land, equitable servitude, and Mons to the
extent set forth In avid documents and as provided by law,and all of which are accepted
by The Oranteo(s) as finding and to be Minding an the Grantee(s) and his or Its
successors,heirs,adminlstsatcre,executors,and assigns or the halts and assigns of the
survivor of them,as the case may be,See deed Book 601,page 279.
PIN d 9798.48a1394.014 '
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f.
Orange County Register Of Deeds
Marls Chilton 6
228 South Churton Street,PO Box 8181
Hillsborough NC 27278
Receipt for Services
Cashier AFREDERICK Batch# 313500
Date: 03/12/2019 Time: 09:48:25AM
Remarks h, eugenetatum iii
Date Instrument No Document Type Transaction Type Pg/Amt
i
3/12/2019 9:48:25AM 20190312000041700 DEED RB6587189 3
Party 1: DUNAVANT VINCENT A. Party 2: WEST SUSAN M.
DEED ALL INSTRUMENT 26.00
EXCISE TAX 328.00
DEED Total: 354.00
3/12/2019 9:48:26AM 20190312000041710 D/T RB6587192 12
Party 1: WEST SUSAN M Party 2: MORTGAGE ELECTRONIC REGISTRATION
SYSTEMS,INC.
D/T INSTRUMENT 64.00
D/T Total: 64.00
Fee Total: 418.00
CHECK 95483 418.00
Payment Total: 418.00
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Page 1 of I
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NORTH CAROLWk
GENERAL WARRANTY DEED
Excise Tar 3328100 Recording Time,Book and Page,-
Tax Map No. Parcel ldcafifierNo: —S7#4Sj3%pXDfZ
Mail after recording to: GRANTEE;
This Instrument was prepared by: ILEUGENETATUMM
THIS DEED made this 27th day Februaa 2019 by and between
GRANTOR
VINCENT A.DUNAVANT,1VENDOLYN S.DUNAVANT HUSBAND AND WIFE
Mailing Addresss 134 HARLINSDALE C01URT,FP.4NI(LIN,TN 37064
GRANTEE
SUSAN K WEST
MpffVkddreff.-206 OAK-TREE DR,'CfUPEE71ULV,-KC 27517
Mailing Address:206 OAK TREE DR,CRAM,HIU,MC 27517
Tho do;i9nation Grantor and Gntiteo as used herein shall include said parties,their heirs,successors,and assigns,and shall include
skitter,plural eDmirsltte or rimaer as requikeJ 4y,C*J&xt,
WITNESSEM,that(ho Grantor,for a valuable consideralloit paid by the Grantee,the receipt ofthich is hereby acknowledged,
has and by these presents does g=4 bargain,sell and convey unto the Graidee,In fee simple,all that cortain lot or parcel of land
and more particularly described as follows:
See Attached Exhibit A
PIN 9198 45 1394.014
All or a portion ofthe property hereinabove de3cribed.was acquired by Grantor by,instroincut recorded In Book RIt6343 Page
ML-, - ORANGE County Registry;
A map showing the above described property is recorded iu Plot Book_LB ,Page and referenocilwithin this
Instrument.
Does the above described property include the primary residence(yedho)7 Yes
TO HAVE AND TO HOLD the aforesaid lot or parcel of land and all privileges and appurlewnm thereto belonging to the Grantee
submitted electronically by "Browning Law Firm, PLLC"
in compliance with North Carolina statutes governing recordable documents
a
and the terms of the submittor greement with the Orange county Register of Deeds.
II I I II � Illillllllllllill�l
RBBSB7 54 213
in fee simple.
And the Grantor covenants with the Grantee,that Grantor is seized of the promises in fee simple,has the right to convoy the same in
fee simple,that titlo is marketable and free and clear of all encumbmices,and that Grantor will warrant and defend the title against
thawucems of all persons whomsoever except for Ilia exceptions heroinafler stated.
Title to the property horcinabove described is subjeot to the following oxceptions:
IN NVEMS SVEEREOF,the Grantor has hereunto set his hand and sea),or if corporate,has caused this instrument to be
signed In Its corporate name by its duly authorized offlcer(s),Ilse day and pear first bone written.
(SEAL)
(EtttityName) VINCIINT A.DUNAVANC
By: `".'_"�.�.� (SEAL)
NDOLYN S,DUNAVANT
Title;
By: (SEAT.)
Title:
(SEAL)
NORTH CAROLINA COUNTY
I certify that the following person($)personally appeared before me this day,each acknowledging to me that ho or she signed the
foregoing document:_ VTKCENT A.Dt7r1AYA_I�T.NVENDOLYN S.91 AVANT 90DAND AND WTFE Witness
my hand and offciai stomp orseal,this the + day of��� ► � NN-% Ru th 6;
�ti,tittNt�b
My Commission Expires
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Notary Public State
t Y a.W- of n
Print Notary l�o=
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NORTH CAROLTNA COUMT
I sorrily that the following porson(s)Personally appeared before rue this day,cooh acknowledging to me that lie or she signed the
foregoing document ,_ ., .:= Witness my hand and official
stamp orseai,this tits day of ,
is
My Commission Expires:
Notary Public
Print Notary Name:
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EXHIBIT A
'those certain premises comprising a portion of the project known as THE OAKS
CONDOMINIUM,said project having been established as a horizontal property regime by
Master Reed and declaration and Bylaws dated March 21, 1984, and recorded In Dead
BcoU 460, page 116, In the Office of the Register of Deeds for Orange County, North
Carolina,under and pursuant to the provisions of The North Carolina Unit Ownership Act,
the promises hereby conveyed being more particularly described as follows.
!=lust: Unit No. 208 of said project,as shown on Condominium Map filed In Plat Book 38
Pages 180 through 185, In the Office of the Register of Deeds for Orange County, North
Carolina excepting and reserving any easements through sold apartment(s)appurtenant to
the common elements and other tilaltrrte'Ma ail as sat'forth I»$aid Declafat on'togetffQ
with all fixtures and appliances situated in the condominium unit(a) referred to above,
Including without limitation any heating and air-conditioning u4it(s), refrigerator, stove,
range hood,drshwasher and disposal.
Seto : An undivided .79 percentage Interest appurtenant to the apartment(s) In all
common elements of said project as described In said Declaration,Including the buildings
and land described in the Declaration which sold declaration Is Incorporated herein as If
fully set out herein,
SUBJECT, HOWEVER, to the following'. The reservations, restrictions on use, and all
covenants and obligations set forth in the Declaration dated March 21,1984 and filed with
the Register of-Deads for orange County,North Carolina,and as set forth In the Bylaws of
the Association of Owners attached thereto and as It may,be amended from time to time,
sold Bylaws to be filed with the Board of Directors of sold Association, all of which
restrictions, payments of changes, and all other covenants, agreements, obilgatlons,
oondittons,and provisions are incorporated in ihie deed by reference and constitute and
shall constitute covenants running with the land, equitable servitude, and liens to the
extent set forth In said documents and as provided by law,and all of which are accepted
by the Grantee(s) as binding and to be binding on the arantes(s) and his or its
successors,heirs,administrators,executors,and assigns or the heirs and assigns of the
survivor of them,as the case may be.See Deed Book 081,Page 279.
PIN#97'9845-1394.014
Orange County Register Of Deeds
Marls Chilton 10
228 South Churton Street,PO Box 8181
Hillshorough NC 27278
Receipt for Services
Cashier AFREDERICK Batch# 313433
Date: 03/11/2019 Time: 02:22:59PM
0
Remarks Web Service Filing-47482
Date Instrument No Documcut Type Transaction Type Pg/Amt
3/11/2019 2:22:59PM 20190311000041440 DEED RB6587 53
DEED ALL INSTRUMENT 26.00
EXCISE TAX 328.00
DEED Total: 354.00
3/11/2019 2:23:OOPM 20190311000041450 D/T RB6587 56
D/T INSTRUMENT 64.00
D/T Total: 64.00
Fee Total: 418.00
ACCOUNT 7 WithdrawaI 418.00
Payment Total: 418.00
is
x
Remaining Account Balance:
7 Simplifile 50,000.00
Page 1 of 1
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• �I i i �I I� I Il�llilii! illil[liliil8
201904245000072010 AFDVT
Bk:RB6606 Pg:104
04/26/2019 09745:22 AM 111
FILED Mark Chilton
Resister of Deeds, 0ran5e Co,NC
Recording Fee; $25.00
NC Real Estate X: s.00 C�/
CORRECTM AffWAVIT
Giving notice of typographical or other minor error pursuant to NCGS 47-36.1
PREPARED BY AND RETURN TO:H.Eugene Tatum,111, 116 East Main Street,Durham,NC 27701
Title of Original Instrument:DEED
Date of Recording: MARCH 12,2019
Recording Book and Page:BOOK 6587 PAGE 189,ORANGE COUNTY
s
Original Parties to the Instrument: f
Dead:
Grantor(s): VINCENT A.DUNAVANT,WENDOL'YN S.DUNAVANT,HUSBAND AND WIFE
Grantee(s): SUSAN M.WEST
Now comes the undersigned as closing attorney,being first duly sworn and does say the following:
1. Due to a mutual mistake through electronic filing,the documents listed above were recorded a second time on
March 12,2019.Due to the incorrect second filing,additional revenue stamps were unnecessarily paid.
2. It was the intent of the parties that the Wtruments filed on March 11,2019,and record in Book 6587 page 53
were the proper and correct documents for filing and the instruments filed on March 12,2019,that were fled
in error.Since the deed has been recorded twice,the stamps for the second deed should be refundzd.
Signature of Af flant:
}Tint Name: IL Eugene Tatum Ile
State ofNorth Carolina County of Durham ��.``��c,S A
S `Z
Sworn to and subscribed before me this day o*419. ;mr
u lit , oil
Notary Pub c: L. uF;t7 ti
My commission expires:
submitted electronically by "erownina Law Firm, PLLC"
In compliance with North Carolina statutes governing recordable documents
and the terms of the submitter agreement with the orange County Register of Deeds.
i
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12
G.S. 105-228.37 Page 1 gf I
§ 105-228.37. Reftiud of ove►•payinent of tax.
(a) Refund Request. - A taxpayer who pays more tax than is due tinder this Article May
request a refitted of the overpayment by filing a written request for a refund with the board of county
conunis si o tiers 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 refined 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 heating trust 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 reftutd is due, it
must refund the overpayment, together with any applicable interest, to the taxpayer and inforiu the
Department of the refund. The Department may assess the taxpayer for the amount of the refund in
accordance with G.S. 105-241.9 if the Department disagrees with the board's decision.
(d) Process if Refund Denied. - If the board of commissioners finds that no refund is due, the
written decision of the board must inform the taxpayer that the taxpayer may request a departmental
review of the denial of the refund in accordance with the procedures set out in G.S. 105-241.11.
(e) Recording Correct Deed. - Before a tali 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 mast inform the register of deeds
that the instrument being recorded is a correcting instrument, The taxpayer nitist give the register of
deeds a copy of the decision granting the refiind that shows the correct amount of tax due. The
correcting instrument most 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. 105-24I.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.//Nvww.nega.state.ne.us/enactedlegislatiotr/statutes/htnrllbysection/chapter_l 05/gs_l 05... 1/25/2017