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• <br /> Ill addition , <br /> interest In in rel this <br /> tax doer not apply to conveyances of an <br /> intestacy. property by operation of law, by will, or by <br /> (c) Collection. A tax levied under this section is <br /> payable by the transferor of the interest to the Dare <br /> Collector. This tax must be paid at the tax collector's office Tax <br /> off h <br /> before the instrument conveying the interest is recorded. . <br /> tax collector shall stamp or otherwise mark each instrument The <br /> subject <br /> to the tax to indicate that the tax has been paid. <br /> Dare County Register of Deeds may not accept for record Tae an <br /> instrument subject to a tax levied under this. section unless <br /> atx°n <br /> instrument bears the tax collector's mark indicating the <br /> has been paid. . 9 t! a rat tth he tax <br /> (d) Appeal. A person who is liable for a tax levied <br /> under this section who disputes tes <br /> and tax stated by p the amount of tax due shall <br /> payment stated <br /> the by the the collector to be due, but may pay <br /> filing Transfer Tax Appeals y appeal the <br /> 9 a vritten notice of appeal with the tax ollectorawithin <br /> •30 days after paying the tax <br /> appeal, the tax collector shall uforwardca�co of a nonce of <br /> appeal to the chairman of the Land Transfer Tax Appeals the Board. of <br /> notice of appeal shall state the reason for thePappealoadd. e <br /> amount of tax the appellant contends is due. appeal and the <br /> determineTaepeaandofTransser Tax A , a <br /> [ p_als Uaard . is established to <br /> shall consist of seven members, two of ewhom�xshallkbeq. <br /> the Dare County Board of Commissioners , The Board <br /> shall whom appointed by <br /> appointed by the governing body of Kill Devil Hills, one e of be <br /> shall be appointed by the governing body of Kitty 11 � ne of whof <br /> whom shall be appointed by the governing body of Hawk, one of <br /> whom shall be appointed by the governing body Y Hall the one and of <br /> one of whom shall be appointed by the g y of Nags [lead, and <br /> Shores. The county commissioners shall gdesignatebadp�, h a Southern <br /> the Board from the membership of the Board. expenses he of <br /> Board are an administrative expense and shall The <br /> paid mf the <br /> proceeds of the tax. Paid from the <br /> Members of the Board shall serve staggered four- <br /> terms, with the term of one of the members appointed <br /> of commissioners four-year <br /> and the terms of the members appointed the y the <br /> governing bodies of Nag, [lead and Southern shores dg on b <br /> 30 of one four- Y the <br /> members ending on June 3geofodtl,e��t�lo�tr- ear ending on June <br /> the terms of the remaining <br /> second year following the y period ending the <br /> three members ended. Hembersyshall�rserve the terms <br /> th j of cc <br /> are <br /> serve until their successors <br /> uthoaipoin ed . mAmbeacancy shall be <br /> ho created Ube vacancy, by the appointing <br /> The Land Transfer Tax Appeals_ <br /> call of the chairman and shall meet softenaas shall meet <br /> appeals. All appeals at the <br /> aiteaq . days o ppeals to the Hoard shall to heard by to hear <br /> appeal. Y f the date the tax collector receives Y a the Board of <br /> The board shall issue a wr j_t to n decision within o20 d ys <br /> after hearing an appeal and shalt ron�i a co , <br /> the appellant decision days <br /> and to the tax cnl Ir copy th the si to <br /> that an appellant rt nr. .i f the decision states tha,tl iappe1 ant paid more tax tha,, vas due , the r <br /> Y refund to the appellant thntriX,...cnll. - -- <br /> r <br />