HomeMy WebLinkAboutAgenda - 11-15-2022; 8-b - Refund for Overpayment of Excise Tax 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 15, 2022
Action Agenda
Item No. 8-b
SUBJECT: Refund for Overpayment of Excise Tax
DEPARTMENT: Register of Deeds
ATTACHMENT(S): INFORMATION CONTACT:
Refund Request Letter from Love Law Amy McLamb, 919-245-2677
Firm Mark Chilton, 919-245-2679
Copy of Recorded Deed and Receipt
Copy of Record Affidavit of Correction
Copy of Relevant NC General Statutes
PURPOSE: To consider a refund of overpayment of Excise Tax of $1,030 to the Love 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 September 7, 2022, the Love Law Firm electronically submitted a Deed for recording stating
the amount of excise tax due as $1,460.00, which was collected during the time of recording. The
attorney, Robert Love with Love Law Firm, later stated the amount of excise tax due based on the
purchase price of the property was $430. Mr. Love drafted and recorded an Affidavit of correction
describing the error on September 27, 2022, and is requesting a refund for $1,030 for
overpayment of excise tax.
FINANCIAL IMPACT: This action involves a refund in the amount of $1,030 to the Love 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 a refund for$1,030
to the Love Law Firm.
2
LOVE LAw FiRm
1415 W NC Highway 54 Ste 112 Robert M Love 919-403-9545
Durham NC 27707-5597 919-403-9546 fax
Via Email
9/27/2022
To: Orange County Board of County Commissioners
From: Robert M Love
Re: Incorrect Revenue Stamps on Deed Recorded in Book 6794,Page 1169
To Whom It May Concern:
On 9/07/2022 my office recorded the referenced deed in the Orange County Register of Deeds. The
revenue stamps shown on the deed are incorrect. I am writing this letter-as part of our request for a refund
of the excess revenue stamps paid.
Please note the following:
- The recording fees paid are correct($26.00).
- We paid$1,460.00 in revenue stamps. Based on the purchase price of$215,000.00, $430.00 in
revenue stamps were due.We paid$1,030.00 in excess revenue stamps and we are requesting a
refund of that amount.
- Property address: 2314 Miller Road,Hillsborough,NC 27278
- Grantor: Local Property Solutions,LLC
- Grantee: Omar Edgardo Lopez Turcios and Juana Francisca Aparicio Inestroza, a married couple
- Please refund the funds to Love Law Firm PC, 1415 W NC Highway 54 Ste 112,Durham,NC
27707
Please let me know if you have any questions.
S'n ere ,
Robert Love
File: 2022-1253
BK 6794 PG 1169- 1171 (3) DOC#30078354
This Document eRecorded: 09/07/2022 01:16:35 PM 3
Fee: $26,00 Tax: $1,460.00
Orange County, North Carolina
MARK CHILTON, Register of Deeds by MOLLY KEMPA
NORTH CAROLINA GENERAL WARRANTY DEED
ExciseTax:$ 1,460.00
Delinquent laxesGifany,to be paid by the closing attorney to the County Tax Collector upon disbursement of closing proceeds.
Parcel Identifier No.9886000209 Verified by_ County on the day of,20
Mail/Box to:Omar Edeardo Lopez Turcios and Juana Francisca Aparicio Inestmu.2314 Miller Road,2314,Hillsborough,NC 27278
This Instrument was prepared by:___ Robert M Love,(919)403-9545(without title search or certification)File:2022-1253 Lopez
Brief description for the Index; M&tgs and Bounds,Two Tracts Ad' cent to Miller Rad Oran a Court
THIS DEED made this latest day set-forth inthe_notarv_block below by and between
GRANTOR GRANTEE
Local Property Solutions,LLC, Omar Edgardo Lopez Turclos and
a North Carolina Limited Liability Company Juana Francisca Aparicio Inestroza,a married couple
2314 Miller Road,2314,Hil Isborough,NC 27278
Grantor Address: Property Address:
510 Mendowmont Village Circle, 187,Chapel Hill,NC 27517 2314 Miller Road,Hillsborough,NC 27278
Enter in appropriate block for each Grantor and Grantee: name,mailing address,and,if appropriate,character of entity,e.g.corporation
or partnership.
The designation Grantor and Grantee as used herein shall include said parties,their heirs,successors,and assigns,and shall include
singular,plural,masculine,feminine or neuter as required by context.
WITNESSETH,that the Grantor,for a valuable consideration paid by the Grantee,the receipt of which is hereby acknowledged,has
and by these presents does grant,bargain,sell and convey unto the Grantee in fee simple,all that certain lot or parcel of land situated in
the City of
Township,_Township,Qtangg County,North Carolina and more particularly described as follows:
See attached Legal Description Exhibit A
The property hereinabove described was acquired by Grantor by'ns mens recorded in Book 6789,Page 535.
All or a portion of the property herein conveyed❑includes a does not include the primary residence of a Grantor.
A map showing the above described property is recorded in NIA,
TO HAVE AND TO HOLD the aforesaid lot or parcel of land and all privileges and appurtenances thereto belonging to the Grantee in
fee simple.
And the Grantor covenants with the Grantee,that Grantor is seized of the premises in fee simple,has the right to convey the same in fee
simple,that title Is marketable and free and clear of all encumbrances,and that Grantor will warrant and defend the title against the
lawful claims of all persons whomsoever,other than the following exceptions:
Easements and encumbrances of record.Taxes due for 2022 and thereafter.
NC Bar Assoelalion Form No.3 N 1976,Revised 7 1!172010 Formol tev[scd by Robert M Love 2017
Printed by A nrit with the NC,Bgr Association r lmuitf'le sL nature NUN anached
submitted electronically by "Love Law Firm PC"
in compliance with North Carolina statutes governing recordable documents
and the terms of the submitter agreement with the Orange County Register of Deeds,
i.
BK 6794 PG 1170 DOC# 30078354
4
IN WITNESS WHEREOF,the Grantor has duly executed the foregoing as of the day and year first above written.
Local roperty utns,L
(SEAL)
es Peterson Danna
itle: CEO
State of^ _ North Carolina -County or City of Durham
1, the undersigned Notary Public of the County or City of Durham and State aforesaid, certify that
James Peterson Daring personally came before me this day and acknowledged that he/she is the CEO of Local Property Solutions.LLC,
a North Carolina Limited Liability Company,and that by authority duly given and as the act of such entity,he/she signed the foregoing
instrument in its name on its behalf as its act and deed.
Witness my hand and Notarial stamp or sea]this
date: 910712022
ROB1cItT M.LOVE
Notary Public,North Carolina
Durham County
My Commission 2026 expires o
December 02, Notary Public Robe M Love
Notary Name:
12/02/2026
Affix Seal in blank space above(not over text) My Commission Expires
NC Bar Association Form No.3❑ 1976,Revised 0 1/112010 File:2022-1253 Lopez
Printed by Agreement with the NC Bar Association
BK 6794 PG 1171 DOC# 30078354
5
Legal Description
Exhibit A/Schedule A
(File: 2022-1253 Lopez)
Tract 1:
BEGINNING at a point in the center of the public road, known as Miller Road at the intersections of the center
line of said road with the North line of the Clyde Jones Tract; Running thence along and with the North line of
said Clyde Jones tract; Running thence along and with the North line of said Clyde Jones tract North 82 deg.
15"West 475 feet to a stake and pointers, the Southwest Corner of the Warren Tract in Jones line; thence a
new line North 77 deg. 35' East 422 feet to a point in the corner of said road South 20 deg. 00"East 169 feet to
the point or place of BEGINNING containing 0.82 acres.
Tract 2:
BEGINNING at a PK nail located In the center of the right of way to Miller Road, the southeast property of
Kathleen Warren as shown on Plat recorded in Plat Book 81 at Page 10 of the Orange County Registry;
running thence with the center of the right of way to Miller Road South 26 degrees 00 minutes 7 seconds East
2.07 feet to a PK nail; to Miller Road South 77 degrees 08 minutes 42 seconds West 414.98 feet to an existing
iron stake, corner with property of Walter Cooper and with property of James H. Boyd; running thence with
Cooper North 02 degrees 33 minutes 29 seconds East 2.81 feet to an iron stake; comer with property of
Kathleen Warren as shown on plat recorded in Plat Book 81 at Page 10 of the Orange County Registry; thence
with Warren North 77 degrees 14 minutes 28 seconds East 413.76 feet to the place and point of beginning.
Tract i and 2 together make up and shall remain Parcel ID 9886000209
Orange County, North Carolina
Commonly known as 2314 Miller Road, Hillsborough, NC 27278
TOGETHER WITH title to that certain manufactured home (which is permanently affixed to the real property
described herein), which is more specifically described as follows:
-Vehicle Identification Number:
- Year/Model: Manufactured 311811998; Model# 76J3BR Plan 552
- Make: Brigadier Homes of North Carolina, a division of Cavalier Industries, Inc
- Body Style:
-Title Number:
- HUD Label; 787690/787691
- Serial Number: B45266 A/B
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: MOLLY KEMPA Receipt Started: 09/07/2022 01:14:20 PM
Receipt#: 20220907131420-34 Reprinted: 10/24/2022 03:34:17 PM
SIMPLIFILE, LC
Love Law Firm PC
DECLARATION (DECL)
Party 1: LOCAL PROPERTY SOLUTIONS, LLC
Book I Page: 67941 1167 - 2 Page(s)
Time: 09/07/2022 01:16:34 PM
Recording Fee: $26.00
Excise Tax: $0.00
SUBTOTAL: $26.00
DEED (DEED)
Party 1: LOCAL PROPERTY SOLUTIONS, LLC
Party 2: TURCIOS, OMAR EDGARDO LOPEZ
Book 1 Page: 67941 1169 - 3 Page(s)
Time: 09/07/2022 01:16:35 PM
Recording Fee: $26.00
Excise Tax: $1,460.00
SUBTOTAL: $1,486.00
DEED OF TRUST (DIT)
Party 1: LOPEZ-TURCIOS, OMAR EDGARDO
Party 2: LATINO COMMUNITY CREDIT UNION
Book/ Page: 6794 / 1172 - 24 Page(s)
Time: 09/07/2022 09:16:36 PM
Recording Fee: $64.00
Excise Tax: $0.00
SUBTOTAL: $64.00
Receipt Total: $1,576.00
Change Due: 7 $0.00
i
BK 6796 PG 1304-1304 (1) DOC#30079308
This Document eRecorded: 09/27/2022 0428:23 PM
50`j f d Fee:.$26.00 Tax: $0.00 8
Orange County, North Carolina
MARK CHILTON, Register of Deeds by JESSICA HAGER
6j'32(,:�-0 0- cls--09
AFFIDAVIT OF CORRECTION OF TYPOGRAPHICAL OR OTHER MINOR ERROR[NCGS 47-366]
Prepared by&Return to: (File;2022-1253 Lopez)
Robert MJ<oye-Love Law Firm PC,1415W-NC Hinhway 54 Ste 112,Durham,NG 27707-5597
Original Instrument;MDeed[]Deed of Trust[]Other
Recording Date:Saggjember 7.2022;Book:6794 Page:11f;County:Orange
Party((3Grantor;OGrantee;❑Other): QmpE E0gqWo LoM 7urqos Ing Juana F Isca A a'cio InesWaa
Party(®Grantor,[]Grantee,[]Other): Local Property Solutions,LLC
Each undersigned Afflant, jointly and severally, being first duly sworn, hereby swears or affirms that the Original
Instrument being corrected contained the following typographical or other minor error:
The revenue stamps to be paid to orange County was Incorrectly noted on the deed in error($1,460.00 was noted
and paid),Based on the purchase price,the correct amount due was$430.00.
Affiant makes this Affidavlt for the purpose of correcting the above-described Instrument as follows:
Revenue stamps should be$430.00.
Affiant Is knowledgeable of the agreement and the intention of the parties in this regard.Affiant Is the(check one)
00rafter of original Instrument being corrected
®Closing attorney for Ireneaction Involving instrument being corrected
❑Attorney for grantorlmortgagor named above In Instrument being corrected
[]Owner of the property described In Instrument being corrected
[]Other(Explain: ]
A copy of the gin-'in rume i whofe)❑Is®is not attached.
Signature of Affiant
Print or type Name:. _ Robert M Love
State of North Carolina- County of Durh@m
Swam to(or affirmed)and subscribed by RoM Lc
before me,this =712022.
Notary Public
14Yt7N PFEIMtis Name:_ !7�I Z1Ii Tri rnGLS
Notary Public,North COTO"" My Commission Expl es- a o.2 L_
Durham County
My Cm jrisslon 7xpires
Submitted electronically by "Love Law Firm PC"
in compliance with North Carolina statutes governing recordable documents
and the terms of the submitter agreement with the orange County Register of Deeds.
submitted electronically by "Love Law Firm Pc"
incompliance with North Carolina statutes governing recordable documents
and the terms of the submitter agreement with the orange county Register of Deeds.
1
9
G.S. 105-228.37 Page 1 gr I
3
§ 105-228,37. Refund of oi,erpayment of tax.
(a) Refund Request. - A taxpayer who bays more tax than is dice under this Article may
request a refund of the overpaynicnt by filing a written request for a refund with the board of county
conlaiissiollers of the county where the tax was Maid. The request must be filed within six months
after the date the tax was paid and Must explain wiry the taxpayer believes a refund is clue. ft
(b) Hearing by County. - A board of County conllnissioners Rlust conduct a hearitlg oil a C
request for refiled. Within 60 days after a tiniely bequest for a refund has been filed and at least 10 t
clays before the date set for the hearing, (Ile board must notify the taxpayer in writing of the time and
place at which the hearing will be conducted. The date sot for the healing must be within 90 days after
the tiniely request for a hearing was Fled or at a later date mutually agreed upon by the taxpayer and I
the board. The board detest drake F decision oil tile,requested refund within 90 days after conducting a
hearing Heider this subsection,
(c) Process if Refund Granted. - if the board of commissioners decides that a reftind is dere, it i
must refund the overpayment, together wide any applicable interest; to the taxpayer and inform the,
Department of the refund. The Department may assess the taxpayer for the amount of(lie rcRind in
accordance with G,S. 105-•211.9 if t11e Department disagrees Nvith the board's decision, }
(d) Process if Refund Denied. - If the board of commissioners finds that no refund is dere, the
written declslon of the board must inforili the taxpayer that (lee taxpayer may request a departmental
review of the denial.of the rebind in accordance with(lie procedures set obit in G.S. 105-241.11.
(e) Recording Correct Deed. - Before a tax is refunded, the taxpayer must record ti now
instrument rofleotiiig tile, correct amount of tax due. 1f leo tax is dile because an instrument was t
recorded in the wrong county, thele the taxpayer niust record a docunient stating that no tax was owed `
because the instrument beilig corrected was recorded in (lie wrong eowity. The taxpayer must include
in the document the Hames of the grantors and grantees and the deed book and page number of the
i
instrument being corrected.
When a taxpayer records a. corrected iustrunient, the taxpayer must inform the register of steeds
that(lie instrument being recorded is a correcting itlstrument. The taxpayer inust give the register of
deeds a copy of the decision granting file refund that shows the correct amount of tax dere, Tile i
correcting instrument durst include the, decd book and page number of tike instrument being corrected. i
The tegister of deeds must notify the county finance officer and the Secretary whcii the correcting
instrmilent has been recorded,
(1) Interest. - Ali overpayn;ent 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 1
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)) i
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