HomeMy WebLinkAboutAgenda 08-26-2025; 8-c - Refund Request for Overpayment of Excise Tax from Attorney Kendall Page’s Office 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 26, 2025
Action Agenda
Item No. 8-c
SUBJECT: Refund Request for Overpayment of Excise Tax from Attorney Kendall Page's
Office
DEPARTMENT: Register of Deeds
ATTACHMENT(S): INFORMATION CONTACT:
June 23, 2025 Refund Request Letter from Amy McLamb, 919-245-2677
Attorney Kendall Page's Office Mark Chilton, 919-245-2679
June 17, 2025 Recorded Deed
June 18, 2025 Re-Recorded Deed to
Correct Tax
E-Recording Package Summary Report
Related North Carolina General Statutes
and Copy of Check
PURPOSE: To approve a refund request for overpayment of excise tax in the amount of $1,650
from Attorney Kendall Page's Office (if approved the funds will be issued to Alexandra Elder as
the funds came from her personal account).
BACKGROUND: North Carolina General Statute 105-228.37 sets forth the process 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 submitting a written request to the Board of County Commissioners of
the county where the tax was paid, and must explain why the taxper believes a refund is due.
On June 17, 2025, the office of Attorney Kendall Page submitted a Deed for Electronic Recording
stating the amount of excise due as $1,650, which was collected at the time of recording in book
6882 page 496.
On June 18, 2025, Attorney Page's office submitted another Deed for Electronic Recording with
a statement at the bottom noting "the document is being re-recorded to correct the excise tax from
$1,650.00 to $1,658.00." The cashier missed the statement and collected the full $1,658. The
Attorney's office in error had indicated the amount of excise tax to be collected as $1,658 instead
of the $8.00 that was actually due.
FINANCIAL IMPACT: Attorney Kendall Page/Alexandra Elder are requesting a $1,650 refund for
overpayment of excise tax.
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• MISSION STATEMENT — Orange County is a visionary leader in providing governmental
services valued by our community, beyond those required by law, in an equitable,
sustainable, innovative and efficient way.
2
RECOMMENDATION(S): The Manager recommends that the Board approve the refund request
for overpayment of excise tax in the amount of$1,650 to Attorney Kendall Page/Alexandra Elder.
3
Kendall H. Page,Attorney
210 N. Columbia Street
Chapel Hill, NC 27514
Telephone: (919) 942-4161
Fax: (919) 942-6458
Orange County Board of Commissioners June 23,2025
Attn:Amy Fowler
300 W Tryon Street
Whitted Bldg.,Room-220
Hillsborough,NC 27278
Re:RETURN OF EXCISE TAX FROM OVERPAYMENT
To whom it may concern,
I am reaching out to you because our firm recently handled a real estate closing on the property at 3518
Travis Court Chapel Hill,NC 27516,this closing took place June 23,2025.When recorded I mistakenly showed the
Excise Tax as$1,650,00(See Deed Book 6882,Page 496,Orange County)rather than$1,658.00.While trying to
correct my error I re-recorded the General Warranty Deed(See Book 6882,Page 733,Orange County).Per the
requirements under N.C.G.S. § 105-228.37 by recording the second General Warranty Deed(Book 6882,Page 733,
Orange County Registry)the Excise Tax was Fully charges again,I am requesting to have the overpayment of the
excise tax paid in Book 6882,Page 733,returned to me in the amount of$1,650.00,
Please make the check to Alexandra MElder for the funds for this payment came out of my personal
account.'(See enclosed documents attached)
Please let me know if there is anything else we can provide or if there is any further information needed so
that I can have this tax amount refunded.
Thank you for your prompt attention to this matter.
Sincerely,
lexan ra M.Elder,Title Abstractor
C/O Kendall H.Page,PLLC
(919)942-4161 Ext 35
alexandl_�ai 7itken daljl�aa;e.c om
BK 6882 PG 496 - 497 (2) DOC# 30118944 4
This Document eRecorded: 06/17/2025 03:38:49 PM
Pee: $26.00 Tax: $1,650.00
Orange County, North Carolina 1+
MARK CHILTON, Register of Deeds by TERESA L. CECIL
9757445058
OCLR: RL
NORTH CAROLINA GENERAL WARRANTY DEED
Excise Tax:S 1,650.00 1., +
Parcel Identifier No.975 7-44-5058 Verified by County on theBy-
This instrument was prepared by: Kendall H.Pape ME without title a urination.
Mail to: Grantee
Brief Description for the Index::Lot 2,Brian Woods,PB 2SI63
THIS DEED made this 231r day of May 202S,by and between
F_ GRANTOR 4 GRANTEE
David Elliott and Nicllole Elliott I Sebastian C. Gimdnez,unmarried and
916 Edgewater Circle Hollis B Doherty,unmarried
Chapel Hill,NC 27516 As Joint tenants with rights of survivorship
3518 Travis Court
Chapel Hill,NC 27516
1
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, I
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 ORANGE County,North Carolina and more particularly described as follows:
Being Lot 2,Brian Woods Subdivision,according to the plat and survey thereof,as recorded in Plat Book 25,Page
63,Orange County Registry,Reference to which is hereby made for a more particular description of same.
Parcel:9757-44-5058
Property Location:3518 Travis Court Chapel Hill,NC 27516
Above-described property was or was not the primary residence of Grantor(s).
submitted electronically by "Kendall H. Page, PLLC"
in compliance with North Carolina statutes governing recordable documents
and the terms of the submitter agreement with the orange county Register of Deeds.
5
BK 6882 PG 497 DOC# 30118944
TO HAVE AND TO 14OLD 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 claim of all persons whomever. The title to the property hereinabove
described is subject to the following exceptions: including but not limited to 1)any and all restrictions,easements,
and/or right-of-way of record,if any;2)2025 taxes.
IN WITNESS WHEREOF,the Grantor has duly executed the foregoing as of the day and year first above written.
By executing this Deed,the Grantor acknowledges that this document has been prepared solely for the transfer of
title from the Grantor to the ' antee. t�
(SEAL) :•r(SEAL)
Dad` Nlchole Elliott
State of NORT14 CAROLINA—County oi�t�9
I,the undersigned Notary Public,certify that David Elliott and Niehole Elliott personally appeared before me on
this day and acknowledged the due execution of the foregoing in I
ent for the purposes therein expressed.
Witness my hand and notarial stamp or seal this--- day of 2025.
My Commission Expires.
Notary,Public
���n�uwrr►rrrrrr�
(Place StamrrlSeal .,',,��RESA •�Q
07 j�
to the ririh f t hereo
�
SzAll
,y
s
%COUN T'�; ``°��
rr,rruuuua�
The foregoing Certificate(s)of _„„ is/are certified to be correct,
This instrument and this certificate are duly registered at the date and time and in the Book and Page shown on the
first page hereof.
Register of Deeds for _._ County
Deputy/Assistant—Register of Deeds• r
BK 6882 PG 733 - 734 (2) DOC# 30118971
6
This Document eRecorded: 06/10/2025 09:01:14 AM
Fee: $26.00 Tax: $1,658.00
Orange County, North Carolina
MARK CHILTON, Register of Deeds by MOLLY KEMPA
9757445058
OCLR :JB
NORTH CAROLINA GENERAL WARRANT- `( DEED
Excise Tax:$t,66B4W. $1,658.00
Parcel Identifier No,9757-44-5058 Verified by_ County on the _ >20—
By: m .,
This instrument was prepared by:Kendall H.Pale(AME1 without tltle examination,
Mail to:Grantee
Brief Description for the Index::Lot 2,Brian Woods,PB 25163
THIS DEED made this 23"day of May 2025,by and between
GRANTOR GRANTEE
David Elliott and Nichole Elllott Sebastian C. Gimenex,unmarried and
916 Edgewater Circle Hollis B Doherty,unmarried
Chapel Hill,NC 27516 As Joint tenants with rights of survivorship
3518 Travis Court
ChapelAIJI,NC27516
The designation Grantor and Grantee as used herein shall include said parties,their hews,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 ORANGE County,North Carolina and more particularly described as follows:
Being Lot 2,Brian Woods Subdivision,according to the plat and survey thereof,as recorded in Plat Book 25,Page
63,Orange County Registry,Reference to which is hereby made for a more particular description of same,
Parcel:9757-44-5058
Property Location:3518 Travis Court Chapel Hill,NC 27516
Above-described property____was or was not the primary residence of Grantor(s),
This document is being re-recorded to correct the excise tax from- $1,650.00 to $1,658.00
,r
submitted electronically by "Kendall H.' Page, PLLC"
in compliance with North, Carglina statutes governing. recordable documents
and'the' terms' of the submitter agreement with the Orange County'Registee of seeds,
7
BK 6882 PG 734 DOC# 30118971
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 claim of all persons whomever. The title to the property hereinabove
described is subject to the following exceptions; including but not limited to 1)any and all restrictions,easements,
and/or right-of-way of record,if any;2)2025 taxes. 10
IN WITNESS WHEREOF,the Grantor has duly executed the foregoing as of the day and year first above written.
By executing this Deed,the Grantor acknowledges that this document has been prepared solely for the transfer of
title from the Grantor to the 0,•antee.
_ r r - (SEAL) . —= CGj (SEAL)
Daj"
d 1— ma:L- iztt
State of NORT14 CAROLINA—County
1,the undersigned Notary Public,certify that David Elliott and Alichole Elliott personally appeared before me on
this day and acknowledged the due execution of the foregoing in, ument for the purposes therein expressed.
Witness my hand and notarial stamp or seal this day of�� 2025.
My Commission Expires:
Notary Publicrym' —
`,IY1111Y11111%���,
4f
(Place Starnn/Seal
to the right hereof ; /N0 T'9'
1
` QLiG a
4"0Ur�r(,"'"'
��Y�II,IIIY1►
The foregoing Certificate(s)of,_^. _....... is/are certified to be correct.
This instrument and this certificate are duly registered at the date and time and in the Book and Page shown on the
first page hereof.
Register of Deeds for ,,�, _-•_,_ _County
By-. _ _�_�_ Deputy/,Assistant—Register of Deeds +
8
Package Summary Recording Report
Report generated, Fri, 20 Jun 2025 09:10 AM EDT
Package: Gimenez-Doherty - 700B43C5-F24E-7519-58F8-41ACB7210DBF
Status: Recorded
Saab fitter: Kendall H. Page, PLLC (NCTXPC)
Recipient: Orange County, NC
Documents
Document Name Document Type 0 of Pages Status Recording Number Recording Date Fees
GWDeed to Re-Record DEED 2 Recorded E 30113971 B 6882 P 733 Wed 06/18/2025 09:01 AM EDT 1,686.00
Fees
Fee Type Payment Account Name Fee Amount
Recordino Fees MARCH 2018(eCheck-***********8937) 1,678.00
Taxes MARCH 2018(eCheck *--**8937) 8.00
Submission Fees MARCH 2018 (eCheck*********-**8937) 5.00
Total Fees: 1,691.00
Questions Contact:
Simplifile Support 800.460.5657, option 3
5072 North 300 West
Provo, LIT 84604
9
Package Summary Recording Report
Report generated: Mon, 23 Jun 2025 01:05 PM EDT
Package: Gimenez-Doherty - 53092F9B-9905-093,c:-895A-9DD2B3FOA2C7
Status; Recorded
Submitter: Kendall H. Page,.PLLC (NCTXPC)
Recipient- Orange County, NC
Documents
Document Name Document Type #of Pages Status Recording Number Recording Date Fees
GWDeed to Record DEED 2 Recorded E 30118944 B 6882 P 496 Tue 06/1712025 03:38 PM EDT 1,678.00
DoT to Record DEED OF TRUST 13 Recorded E 30118945 B 6882 P 498 Tue 06/17/2025 03:38 PM EDT 66.00
Fees
Fee Type Payment Account Name Fee Amount
Recording Fees MARCH 2018 (eCheck************8937) 86.00
Taxes MARCH 2018(eCheck************8937) 1,658.00
Submission Fees MARCH 2018(eCheck****,*******8937) 10.00
.........................................
Total Fees;
Questions Contact:
Simplifile Support 800.460.5657, option 3
5072 North 300 West.-
Provo, UT 84604
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lleryry'',it�lf7tdd<i�� 1�J
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134 North Carolina Gnidebookfor Registers of Deeds
a lies to timber deeds
provide that"[t}he excise of standing timber to th same extent as iax on instr £these
and contracts for the sale „loo
ed an interest in real property,
deeds and contracts convey
3.2.6.1.2 AMOUNT AND COLLECTION
art thereof of the
or fractional The state excise tax rate is$�°terest or peach roper
cony e ed loi An assumed
consideration or value of the in
f the
s
Obligation secured by a deed of trust is loan or othepart ounted asr obligation se consideration,cured
and there is no deduction for an assumed
by the property, the property is not a multiple of$500,the amount
If the amount paid for
of consideration or value is rounded up to he next d for the property fwas
computing the tax,For example,if the amomu
unt paid
000,and the tax
$27,700,the taxpayer would round the amount
2 5 t the to
would round
would be$56.If the amount paid was$
the amount up to$32,500,arid seller) ta
Paysthe ax to he register of the county
The transferor(grantor,se )p ythe tax must
one County,
where the land lies-"'if the land lie most valure than able part'of the real estate lies.z a
'I be paid to the county where the m
The statute provides that"[b}afore he instrument
and ma 1�hay enstrument to
Register of Deeds must collect the tax d paid. Ihis
sb been
aid and the amount of the tax p
x has p r
indicate that the to
is accomplished with a tax stamp axed to the registered instrument `.
with a notation that the excise tax was eR d,o he zg ee is responsible for
10, presents the ins
The person who prese
reporting the amount o£tax due to the register.05 the registercationeof he r
not responsible for making determinations about the app
tax or its amount,nor is it the register's role to challenge a representation ,4
that no consideration has been paid for a transfer.This creates an odd
because although the grantor is responsible for paying the tax `t
dynamic, y resents
to the register,the grantee or the grantee's representative usually p ai
the instrument,reports the amount of tax due, and delivers payment of
{a'i
100.G.S.105-228.30(a)• t,
r
IOl.Id. aL
�.
1.02,Id.
i( p;
103.Id. ,
104.G.S.105-228.32. ;
105.Id. ,
1
1
',1 i s ���I�x vaJ4i
y�r�S
H }n ,�s r�1 1
�y}rltht��� �!
e;• t
�. � � F:u? + ,xM".�:�t n•L� ,.{{. y :��t.�t �AAaali n.�j Jirl �t'+u 1���'l...:Y I:.�'{RS -.�l .:)F� '7t�.,Ai>,tf I�: �D:.:..V Y�t 1 11f�g�) �, -,tl )'_ ,l
h jS t�'S} �`,t3�(,�N:;I1�>•' +t�k��'!�{�r`r;:F 4f�_�'i1F'rr�l rfirl��,:,! aye, (�t� 1 rltii t�j,�.a;,"tra It\ 1.e<\YI{ �4�11 I1 ryas„.
;'csl dsg if4)� �9'}1�4 t�; \`4��t, ���l y�g�g.,f�tt1 �'�t \ ���`�,i45��o1���?fl��q�t •:.; ,t l i�l,� t r i t;lE f,) n {
�'7; yi'^' .I.` '•�r��;. a¢f�`,t.:"�� � �tSxit}i�.,� ¢ ,k� ii i t�y �,il¢,y 4�7!i 1�1} llrrj yt��t llilri _ 5 f i, ;ly 1 I,:
Chapter 3: Real Estate Instrument Regfstratlon 4 135
S
the tax amount.The grantee has an interest in ensuring that the tax is paid,
e because a lien attaches to a taxpayer's real property for unpaid state taxes.106
The person presenting the instrument is likely to have been authorized by ffI
the grantor, according to agreement or as a matter of law, to report the I
e tax due, and the register is not responsible for investigating this apparent
II,,I
authority. II I�
i The statute does require that the register"collect the tax due and mark :.
1 the instrument to indicate that the tax has been paid and the amount of the
p ++ion
tax aid. Thus, a register should not accept for registration an instru-
ment for which the presenter reports a tax due unless the tax is paid.If a hiyl
t
presenter claims that a tax is not due under questionable circumstances 'yl j
the register deems unclear on the record, the register may make a note in
i
t the margin reserved for the register's use about the presenter's representa-
tion to clarify why no tax was collected and to provide information that
may become useful if the presenter's claim is later scrutinized.The statute 111 h
provides a mechanism for the counti �,
� Y to bring a civil action in superior lyjy I�
court for recovery of a tax not paid within thirty days after the register i 0!,
�IJiI� '
demands payment.108
131q-Y.
For instruments that have been photocopied or scanned into the records, �;ln
the amount on the tax stamp on the recorded instrument can be used ON,
to to calculate the consideration paid for the transfer based on the rate in �l4;�;p�!
effect at the time of that transfer.A real estate conveyance tax has been i'skfl4llll'Is in effect for much of North Carolina.'s history since the Civil War,initially ilti� a��}�'l'
by the federal government.The amount of the tax has remained generally
the same over more than a century even as property values have reatl i����Rl4 I�VI
appreciated. Slight increases in excise tax reflect the government's war
financing efforts.On January 1,1968,the federal tax was repealed,and the
state imposed the tax p payable to the counties. On August 1, 1991,the tax was doubled, with most of the additional amount paid to the state.Table
3.1 shows the history of the tax rate. hi�4ii�Rail,.
3,2.6,13 REFUNDS AND CORRECTIONS 11.
yl�i11l��,;?,'1
�1�+�I IIII�I�
Someone who claims to have paid more excise tax than was due may file a
written refund request with the county commissioners within six months
l�64110,ji
106.The lien,which is applied to the excise tax by G.S,105-228.35,is described d�pp9 1"
in G.S.105-241{d).
k I141!lli1�p;
107.G.S.105-228.32. !
108.G.S.105-228.33. I�i�G��II��Rllltil� i
p ,
Vlll I 1.
.r 1 r� +5.� a �": 14������h��pp"�+ �i}'� � J+`f1�,f ,t•.aum r1}a?l } t 't + , I r I ',
ljnm
iit1,. OAF,
) 111 �f �l`�I}I
erul§;ln
I uf,'I j p � i ° (r l tl�7F �I'{fi�3��}37��ys����t�tf t•.� �� ,_
I I•1 ,1 f
wyq d
u
136 North Carolina Guidebook for Registers of Deeds
earing within ety days
of payment 109 The commissioners must hold a the commissions s and the
of the request or at a later date agreed upon by
taxpayer,and the taxpayer may appeal to the North Carolina Secretary of
t.110 Before a tax is refunded
Revenue and the superior cour ,the taxpayer
eflecting the correct tax
must record a new instrument r , and if the tax
was paid in the wrong county,the taxpayer must record in that county a
statement tors'and
tllat no tax was due for that reason and includethti grment being
grantees'names and the book and page numbers of the
t is a corrected instrument,
corrected-"'The register must be notified thatcer and the Department of
and the register must notify the finance offs
Revenue that it has been recorded llz
s both
The statute is not entirely clear about refund of the state portion of the
excise tax,but it implies that when a refund is due,the county that
after a ding the
the county and state portions.The statute provides paying
must inform the Depart-
refund
with any applicable interest,the county
meat of Revenue,and if the department disagreeds
assess the taxpayer for the a 11
with the refund,it"may
mount of the refur
Someone who has underpaid the tax for a conveyance by an instrument
lic
already recorded and wishes to pay additional tax may
do so on the pub
nalteredwith the
h, record in two ways.The instrument can be re-recorded,
additional tax.Another method that enables the taxpayer to explain the
t reason for an additional recording is to use an affidavit that refers to the
^y{ 1 ate explanation,with which the
prior instrument and provides any appropri
J
additional tax can be paid and on which the register will mark the payment.
rr
r 1,I 1
{ I
1 I
I I
1 f f,' 31 1.•i ,,
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0. 1 r Li
i } 109.G.S,105-228.37(a).
110.G.S.105-228.37.In Mecklenburg County the county commissioners may del-
�� II �Ii's r egate approval authority to the county manager.If the manager does not approve,the
i commissioners must hear the appeal.S.L.2009-110.
111.G.S.10S-228.37(e).
112.Id.
113.G.S.
T 105-228.37(c).
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13
ALE][ NDRA ELDER 306
906 DAWES ST. �
CHAPEL HILL,NG 27-6ia 62-7b11/311
tsazE 40 AW-S
date �s!��4 al�K
Pay to the f
Order of
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