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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: October 4, 2011 <br />Action Agenda <br />Item No. 5 - -F <br />SUBJECT: Refund of Overpayment of Tax/Revenue Stamps <br />DEPARTMENT: Register of Deeds PUBLIC HEARING: (Y/N) No <br />ATTACHMENT(S): INFORMATION CONTACT: <br />Copy_ of Refund Request Letter <br />Copy of Relevant North Carolina Deborah B. Brooks, Register of Deeds, <br />General Statutes 245-2679 <br />Copies of Recorded Documents Clarence Grier, Financial Services <br />Director, 245-2453 <br />PURPOSE: To approve a refund of $136 for overpayment of tax/revenue stamps. <br />BACKGROUND: North Carolina General Statute 105-228.37 sets forth the procedure for <br />requesting refund of overpayment to the Register of Deeds Office. Statute 1U5-228.37 (a) <br />states, "A taxpayer who pays more tax than is due under this Article may request a refund of the <br />overpayment by filing. a written request for a refund with the board of county commissioners of <br />the county where the tax was paid and must explain why the taxpayer believes a refund is due." <br />On September 1, 2011, Sharon Kapeluk paid the excise tax of $136 for a Special Warranty <br />Deed. Ms. Kapeluk's attorney later filed the same document on September 13, 2011 paying the <br />$136 and resulting in an overpayment. Ms. Kapulek has provided the attached letter requesting <br />the refund of the overpayment, and, as noted above, the Board of County Commissioners must <br />authorize the refund of the overpayment. <br />FINANCIAL IMPACT: The amount to be refunded is $136 for overpayment of excise tax. <br />RECOMMENDATION(S): The Manager recommends that the Board approve the refund of <br />$136 for overpayment of excise tax to Sharon Kapeluk. <br />