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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: September 5, 2017 <br /> Action Agenda <br /> Item No. 8-f <br /> SUBJECT: Refund of Overpayment of Excise Tax <br /> DEPARTMENT: Register of Deeds <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> • Refund Request Letter with Mark Chilton, (919) 245-2679 <br /> Recorded Documents in Orange Amy McLamb, (919) 245-2677 <br /> County, Tax Bill from Durham <br /> County, Recorded Documents in <br /> Durham County, and a Corrective <br /> Affidavit <br /> • Relevant Statutes <br /> PURPOSE: To consider a refund of overpayment of excise tax totaling $290. <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 this article may request a refund of the overpayment by filling a <br /> written request for a refund with the board of county commissioners of the county where the tax <br /> was paid and must explain why the taxpayer believes a refund is due". <br /> On July 14, 2017 a Deed was submitted and recorded electronically in Orange County for the <br /> Kreger Law Firm. The Deed lists the amount of excise tax as $290, which was properly <br /> collected and receipted at the time of recording. A total of $400 was collected at the time of <br /> recording in Orange County, including the excise tax, the $90 recording fees and the $20 <br /> submission fee. The $20 submission fee and recording fee of $90 are correct due to a small <br /> portion of the property being in Orange County. However, pursuant to NCGS 105-228.30(a), <br /> properties lying in multiple counties must pay the entire excise tax to the county in which the <br /> greater part of the real estate value lies. <br /> Due to the property primarily being in Durham County, the excise tax was paid on June 29, 2017 <br /> at the time of recording in Durham County. Without a clear statement on the first page of the <br /> document presented to Orange County indicating the excise tax was paid in Durham County, all <br /> fees were collected at the time of recording in Orange County. The Kreger Law Firm is now <br /> requesting that Orange County refund the payment of Excise Tax in the amount of $290 paid to <br /> Orange County. <br /> North Carolina General Statute 161-10(c) states; "These fees shall be collected in every case <br /> prior to filing, registration, recordation, certification or other services rendered by the Register of <br />