Agenda - 02-21-2017 - 6-b - Refund of Overpayment of Tax Revenue Stamps

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1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 21, 2017 Action Agenda Item No. 6-b SUBJECT: Refund of Overpayment of Tax/Revenue Stamps DEPARTMENT: Register of Deeds ATTACHMENT(S): INFORMATION CONTACT: Refund Request Letter with Affidavit Amy McLamb, 919-245-2677 Copies of Recorded Documents Mark Chilton, 919-245-2676 Payment Receipt Relevant General Statutes PURPOSE: To consider a refund for overpayment of Tax/Revenue Stamps totaling $1,640. BACKGROUND: North Carolina General Statute 105-228.37 sets forth the procedure for requesting refund of overpayment. General Statute 105-228.37(a) states, "A taxpayer who pays more tax than is due under this Article may request a refund of the overpayment by filing a written request for a refund with the board of county commissioners of the county where the tax was paid and must explain why the taxpayer believes a refund is due." On January 13, 2017 a Deed was recorded in Orange County for the Law firm of Beemer, Radler & Willet, P.A. The document should have been recorded in both Durham and Orange counties, with the revenue stamps being paid only in Durham County as that is where the property primarily lies. The Deed gave no indication that the revenue stamps were to be paid in Durham County; therefore Orange County Register of Deeds staff collected the fee. Attorney Christopher Willet is requesting a refund for the $1,640 paid in revenue stamps to Orange County. North Carolina General Statute 161-10(c) states, "These fees shall be collected in every case prior to filing, registration, recordation, certification or other service rendered by the Register of Deeds unless by law it is provided that the service shall be rendered without charge". North Carolina General Statute 161-14(a) states, "After the Register of Deeds has determined that all statutory and locally adopted prerequisites for recording have been met, the Register of Deeds shall immediately register all written instruments presented for Registration." The document was properly recorded in compliance with the North Carolina General Statutes, and Orange County policy, and Beemer, Radler & Willett has requested the refund of $1,640. As noted above, the Board of County Commissioners must authorize refunds of overpayments. FINANCIAL IMPACT: This action involves a refund in the amount of $1,640 to Beemer, Radler & Willett P.A. for the overpayment of revenue stamps. SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated with this item. RECOMMENDATION(S): The Manager recommends that the Board approve the refund of $1,640 for the overpayment of revenue stamps.