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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: April 9, 2013 <br /> Action Agenda <br /> Item No. 5-e <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 Deborah Brooks, 245-2679 <br /> Copies of Recorded Documents Clarence Grier, 245-2453 <br /> Copy of Check <br /> Copy of Relevant General Statutes <br /> PURPOSE: To consider refund of overpayment of tax/revenue stamps. <br /> BACKGROUND: North Carolina General Statute 105-228.37 sets forth the procedure for <br /> requesting refund of overpayment. General Statute 105-228.37(a) states, "A taxpayer who pays <br /> more tax than is due under Article may request a refund of the overpayment by filing a written <br /> request for a refund with the board of county commissioners of the county where the tax was <br /> paid and must explain why the taxpayer believes a refund is due." <br /> On December 11, 2012 a deed was mistakenly recorded in Orange County for Elisandro <br /> Martinez by the law firm of Moore & Alphin, PLLC. The document should have been recorded in <br /> Alamance County. Moore & Alphin, PLLC is requesting the refund of the $352 in revenue <br /> stamps and the $90 recording fee paid as part of the December 11th recording action. North <br /> Carolina General Statute 161-10(c) states, "These fees shall be collected in every case prior to <br /> filing, registration, recordation, certification or other service rendered by the register of deeds <br /> unless by law it is provided that the service shall be rendered without charge." <br /> North Carolina General Statute 161-14(a) states, "After the register of deeds has determined <br /> that all statutory and locally adopted prerequisites for recording have been met, the register <br /> shall immediately register all written instruments presented to him for registration." Moore & <br /> Alphin, PLLC has requested a refund for both the revenue stamps and the recording fee. <br /> However, the document was properly recorded in compliance with the General Statutes and <br /> Orange County policies, and staff is therefore not recommending reimbursement of the <br /> recording fee. As noted above, the Board of County Commissioners must authorize refunds of <br /> overpayments. <br /> FINANCIAL IMPACT: This action involves a refund in the amount of $352 to Moore & Alphin, <br /> PLLC for the overpayment of revenue stamps. Moore & Alphin, PLLC has also requested a <br /> refund for the $90.00 recording fee, which staff is not recommending. <br /> RECOMMENDATION(S): The Manager recommends that the Board approve the refund of <br /> $352 for overpayment of revenue stamps. <br />