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Home My WebLink AboutAgenda 02-01-22; 8-b - Refund of Overpayment of Excise Tax 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 1, 2022 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 Canaday Law Mark Chilton, 245-2679 Firm With Recorded Deeds and Amy McLamb, 245-2677 Receipts, Copy of Recorded Affidavit of Correction and Relevant NC General Statutes PURPOSE: To consider a refund of overpayment of excise tax of$406 to the Canaday 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 taxpayer 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 February 19, 2021, the Canaday Law Firm submitted a Deed for electronic recording. The Deed, recorded in Book 6706 Page 1332, reflects $406 to be paid in excise tax, which was collected at the time of recording. On March 18, 2021, the Canaday Law Firm submitted a corrective Deed, recorded in Book 6711 Page 2160. The corrective Deed reflects $610 to be paid in excise tax, which was collected at the time of recording. The Canaday Law Firm's intent was to record the corrective Deed (Book 6711 Page 2160 reflecting $204 in excise tax to make the total amount of excise tax to be collected as $610. The original Deed recorded on February 19, 2021 in Book 6706 Page 1332 should have had a total of $610 to be paid in excise tax. The Canaday Law firm is now requesting a refund of $406. The separate amount collected specifically for the recording process itself cannot be refunded. FINANCIAL IMPACT: This action involves a refund in the amount of $406 to the Canaday Law Firm for the overpayment of excise tax. 2 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 to the Canaday Law Firm in the amount of $406. 3 ANADAY LAW FIRM PA SAM.H CANADAY Attorney May 13, 2021 Orange County Register of Deeds 228 S. Churton Street Hillsborough,NC 27278 Attention: Amy McLamb &Board of County Commissioners RE: Excise Tax Overpayment 304 Grove Hall Lane Mebane,NC 27302 Dear Ms. McLamb, This letter is to request a refund of$406,00 for an overpayment of excise tax on a deed recorded in Deed Book 6706 at Page 1332. The recorded deed shows$406.00 in excise tax, and it should have been $610.00. Grantors are Eric and Amanda Levine. Grantees are Thomas Jonathan Moore 11 and Hannah Drewis Moore, On March 18t'',2021 a corrective general warranty deed was recorded in Book 6711 at Page 2160 with a note including the purpose of adding the additional excise taxes in the amount of$204.00 to these already paid for the Deed recorded in Book 6706 at Page 1332. Upon approval,please mail our refund check to Canaday Law Firm PA at 202 S. Fifth Street, Mebane,NC 27302. Please contact me by phone, 919-568-8622,or email, sarah @,canadUIawfirtn.c6m,if you have any additional questions. Sincerely, Sarah Canaday Closing Attorney and Agent for Borrower 1 2025,5-S1REBT:M-BANE,NC 27302 NVIVVI .CAN DAYLA.V'FIF7 14,COM PH(919)568-8623 FAX(919)563-1586 BK 6706 PCS 1332 - 1333(2) DOC#30041059 This Document eRecorded: 02/19/2021 01:22:34 PM Fee: $26.00 Tax: $406.00 4 Orange County, North Carolina MARK CHILTON, Register of Deeds by ANNA WOOD Submitted electronically by "canaday Law Firm PA" In compliance with north Carolina statutes governing recordable documents and the terms of the submitter agreement with the orange county Register of Deeds. NORTH CAROLINA GENERAL WARRANTY DEED Excise Tax: $406.00 Recording Time,Book and Page: Tax Map No. Parcel Identifier No: 9825.55.8088 Mail atter recording to, Grantee This instrument was prepared by: Sarah Canaday,a Iicensed North Carolina attorney THIS DEED made this 27th day of January 2021 by and between GRANTOR Eric Levine and wife,Amanda Levine Mulling Address:7116 Summerdale Road Eton NC 27244 GRANTEE Thomas Jonathan Moore 11 and wife,Hannah Drewis Moore Property Address; 304 Grove Hall Lane,Mebane,NC 27302 Mailing Address:304 Grove Hall Lane Mebane NC 27302 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, bas and by these presents 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 9A,ASUBURY,AS PER MAL PLAT FOR SECTION 3-ASfIBURY,PREPARED BY KRAUSE SURVEYING ASSOCIATES INC.RECORDED ON 2/20/1006 IN PLAT BOOK 99,PAGES 77-79,ORANGE COUNTY REGISTRY,TO WHICH PLAT REFERENCE IS HEREBY MADE FOR A MORE COMPLETE AND PARTICULAR DESCRIPTION. PIN:9825-55-8088 Property Address:304 Grove Hall Lane,Mebane,NC 27302 All or a portion of the property hereinabove described was acquired by Grantor by instrument recorded in Book 6254 ,Page 1 Orange County Registry. A map showing the above described property is recorded in Plat Book 9,Page 71-79 ,and referenced within this a E BK 6706 PG 1333 DOC# 30041059 5 instrument. Does the above described property include the primary residence(yes/no)? Yes 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 except for the exceptions hereinafter stated. Title to the property hereinabove described is subject to the following exceptions: W WI'T'NESS WHEREOF,the Grantor has hereunto set his hand and seal,or if corporate,has caused this instrument to be signed in its corporate name by its duly authorized officer(s),the day and year first above written. (SEAL) (Entity Name) Eric Levine By: "" LJ1 (SEAL) Amanda Levine Title: By; (SEAL) Title: (SEAL) NORTH CAROLINA ALAMANCE COUNTY I certify that the following person(s)personally appeared before nuc this day,each acknowledging to me that he or she signed the for document: Eric Levine and wife Amanda Leine Witness my hand and official stamp or seal,this the 15 day of nA My Commission Expires: Notary$, blic a ea S Homer Print Notary Name: Notary Public Alamance County North Carolina M GommlSSlon rx lres 1 2 20 3 NORTH CAROLINA ALAM4NCE COUNTY I certify that the following person(s)personally appeared before me this day,each acknowledging to me that he or she signed the foregoing document; Witness my hand and official stamp or seal,this the day of , My Commission Expires: Notary Pub lie Print Notary Name: i 6 MARK CHILTON Orange County Register of Deeds 228 South Churton Street, Suite 300 P O Box 8181 Hillsborough, NC 27278 (919) 245-2675 Receipt For Services Cashier: ANNA WOOD Receipt Started: 02/19/2021 01:19:57 PM Receipt#: 20210219131957-34 Reprinted: 13/19/2021 04:03:21 PM SIMPLIFILE, LC Canaday Law Firm PA DEED (DEED) Party 1: LEVINE, ERIC Party 2: MOORE, THOMAS JONATHAN II Book/ Page: 6706 / 1332 - 2 Page(s) Time: 02/19/2021 01:22:34 PM Recording Fee: $26.00 Excise Tax: $406.00 SUBTOTAL: $432.00 DEED OF TRUST (DIT) Party 1: MOORE, THOMAS JONATHAN II Party 2: MORTGAGE ELECTRONIC REGISTRATION SYSTEMS, INC. Book 1 Page: 67061 1334 - 12 Page(s) Time: 02/19/2021 01:22:35 PM Recording Fee: $64.00 Excise Tax: $0.00 SUBTOTAL: $64.00 Receipt Total: $496.00 Change Due: $0.00 13K 6711 PG 2160-2161 (2) DOC#30043193 This Document eRecorded: 03/18/2021 12:09:26 PM 7 Fee: $26.00 Tax: $610.00 Orange County, North Carolina MARK CHILTON, Register of Deeds by ANNA WOOD Submitted e]ectronical]y by "Canaday Law Firm PA" in compliance with North Carolina statutes governing recordable documents and the terms of the submitter agreement with the Orange county Register of Deeds. N.C,Excise Tax-$610.00 Prepared by: Sarah Canaday,a licensed North Carolina attorney Return to: Grantee NORTH CAROLINA CORREC'T'IVE GENERAL WARRANTY DEED ORANGE COUNTY This deed,made and entered into this day of March,2021 by and between Eric Levine and wife,Amanda Levine of 7116 Sumrnerdale Road,Elon,North Carolina 27244, hereinafter referred to as"Grantor";and Thomas Jonathan Moore II and wife,Hannah Dre`vis Moore,hereinafter referred to as"Grantee". Grantee's address is 304 Grove Hall Lane, Mebane,North Carolina 27302. WITNESSETH: That said Grantor,for and in consideration of valuable consideration paid to Grantor,the receipt of which is hereby acknowledged,does grant,bargain,sell and convey unto the Grantee in fee simple all that certain tract or parcel of land lying and being in Orange County,North Carolina,and more particularly described as follows: BEING ALL OF LOT 9A,ASHBURY,AS PER FINAL PLAT FOR SECTION 3-ASHBURY, PREPARED BY KRAUSE SURVEYING ASSOCIATES INC.RECORDED ON 2/20/2006 IN PLAT BOOK 99,PAGES 77-79,ORANGE COUNTY REGISTRY,TO WHICH PLAT REFERENCE IS HEREBY MADE FOR A MORE COMPLETE AND PARTICULAR DESCRIPTION. PIN:9825-55-8088 Property Address;304 Grove Hall Lane,Mebane,NC 27302 The property described above was acquired by Grantor by instrument recorded in Book 6254,Page 1,Orange County Registry, is BK 6711 PG 2161 DOC# 30043193 s This corrective deed is being recorded to add additional excise taxes of$204.00 to the Deed recorded in Book 6706, Page 1332 of the Orange County Registry for a total of$610.00. The property DOES include the primary residence of at least one of the Grantors. To have and hold the aforesaid tract or parcel of land and all privileges thereunto belonging in fee simple forever. And Grantor covenants with 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 enctunbrances, and that Grantor will warrant and defend the title against the Iawful claims of all persons whomsoever, except for the exceptions hereinafter stated. Title to the property described above is 'subject to ad valorem taxes for the current year and easements and restrictive covenants of record, if any. The designation Grantor and Grantee as used herein shall include the parties hereto,their heirs, successors, assigns and legal and/or personal representatives. In Testimony Whereof, said Grantor has hereunto set his hand and seal the day and year fjrst written above. (SEAL) Eric Levine �v (SEAL) Amanda Levine STATE OF NORTH CAROLINA COUNTY OF ALAMANCE 1 g Nota Public of said Count do hereby certify , �i^/1 � � �Notary Y� Y that the following person(s)personally came before me this day, each acknowledging to me that he/she voluntarily signed the foregoing document for the purpose stated therein and in the capacity indicated: Eric Levine and Amanda Levine. Witness any hand and official seal, this the day of 20 . (o a ca omer ,,Memos Coin Not Public Signature Nrife Ceroilna m -My Comission Expires 1012812023 , '� Notary Public Printed Name My commission expires: 7 9 MARK CHILTON Orange County Register of Deeds 228 South Churton Street, Suite 300 P O Box 8181 Hillsborough, NC 27278 (919) 245-2675 Receipt For Services Cashier: ANNA WOOD Receipt Started: 03/18/2021 12:08:57 PM Receipt#: 20210318120857-34 Reprinted: 11/19/2021 04:04:13 PM SIMPLIFILE, LC Canaday Law Firm PA DEED (DEED) Party 1. LEVINE, ERIC Party 2: MOORE, THOMAS JONATHAN II Book 1 Page: 6711 12160 - 2 Page(s) Time: 03/18/2021 12:09:26 PM Recording Fee: $26.00 Excise Tax: $610.00 SUBTOTAL: $636.00 Receipt Total: $636.00 Change Due: $0.00 1 2 1210 G,S. 105-228,37 page 1 or I 3 7 § 105-228.37, Refund of overpayment of tax, (a) Refund Request, - A taxpayer who pays more tax than is duo under this ,article may � request a refuted of the overpayment by filing a written request for a refund with t1le board of Cowity commissioners of the county where the tax was paid. The request Must be filed within six months l after the date the tax was paid and must explain(N-Nhy the taxpayer believes a refined is dire. (b) Hearing by County. - A board of county commissioners must conduct a bearing on a request for refined. Within 60 days after a timely request for a refuted has been filed and at least 10 E days before the date set for the hearing, (lie,board must notify the taxpayer in writing of the tinee and place at which the hearing will be condiiewd. The date set for the hearing (dust be within 90 days after the tinwly request for a hearing -vas filed or at a later date mu(ually agreed upon by the taxpayer and the board, The board must make a deoision on the requested refund Nvithin 90 days after conducting a hearheg under this subsection. (c) Process if Refund Granted. -If the board of commissioners decides that a refund is due, i( F must refund the 'overpayment, together with any applicable interest, to tete taxpayer and inform the Department of(lie refund. The Department; may assess the taxpayer for (lee amount of the refitnd in accordance with G,S, 105-24.1.9 if the Department disagrees-vith the board's decision, (d) Process if Refund Denied. - If the board of commissioners finds that no refund is due, the written decislon of the board must inform the taxpayer that the taxpayer may request a departmental z revievv of the denial of the refund its accordance with the procedures set out in G.S. 105-241.11. (e) Recording Correct Deed. - Defore a tax is refunded, the taxpayer must record a new instrument reflecting the correct amount of tax due. If no tax is duc because an instrument was recorded in (lee wrong county, there the taxpayer must record a document stating that no tax was owed because (lie instrument being corrected-was recorded in (he wroiig county, The taxpayer mast include � in the document the names of the grantors and grantees and: the deed book and page number of the ins(mment being corrected, When a taxpayer records n 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 refitnd that shows the correct amount of tax due, The correcting instrument Must include the deed book and page number of the, itlstrUment being corrected. The register of deeds must notify the county finance of'f'icer and the Secretary! when the correcting r Wstrument has been recorded, (f} Interest, - An overpayment of tax bears interest at the rate established in G.S. 105-211,21 frons 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 comity commissioners. (2000.170, € € s. 2;2007. 191, s.24;2011-330, s. 30(a)) l t N t t 1 t t t E leftpt/h�rtvw.ticg&.state.ne,us/eteactedlegislatio��/statuteslhtieil/bysectiore/Chapter_105/gs�105... 1/25/2017 Y