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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: September 17, 2019 <br /> Action Agenda <br /> Item No. 8-b <br /> SUBJECT: Refund of Overpayment of Excise Tax <br /> DEPARTMENT: Register of Deeds <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Refund Request Letter from Tatum Law Mark Chilton, 245-2679 <br /> Firm with Both Recorded Deeds and Amy McLamb, 245-2677 <br /> Receipts <br /> Copy of Recorded Affidavit of Correction <br /> Relevant NC General Statutes <br /> PURPOSE: To consider a refund of overpayment of excise tax in the amount of $328 to Tatum <br /> Law Firm. <br /> BACKGROUND: North Carolina General Statute 105-228.37 sets forth the procedure for <br /> requesting a refund of overpayment of excise tax. The statute states a tax payer who pays <br /> more than is due may request a refund by filing a written request for a refund with the Board of <br /> County Commissioners of the county where the tax was paid, and must explain why the <br /> taxpayer believes a refund is due. <br /> On March 11, 2019, the Tatum Law Firm submitted a Deed for electronic recording. The Deed <br /> was recorded in Book 6587 Page 53, and $328 in excise tax was paid. The Tatum Law Firm <br /> was misinformed by a paralegal that the Deed had been rejected and therefore had not been <br /> recorded. <br /> On March 12, 2019, the Tatum Law Firm re-submitted the same Deed. It was recorded in Book <br /> 6587 Page 189, and the excise tax was paid a second time. The Law Firm is requesting the <br /> excise tax for the Deed recorded on March 12, 2019 be refunded. The recording fees <br /> associated with this Deed may not be refunded. <br /> FINANCIAL IMPACT: This action involves a refund in the amount of $328 to the Tatum Law <br /> Firm for the overpayment of excise tax. <br /> SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated <br /> with this item. <br /> ENVIRONMENTAL IMPACT: There is no Orange County Environmental Responsibility Goal <br /> impact associated with this item. <br /> RECOMMENDATION(S): The Manager recommends that the Board approve the refund <br /> request for overpayment of excise tax in the amount of $328. <br />