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d <br /> f <br /> 3 <br /> !t <br /> Mz f� <br /> i i E <br /> 136 } North Carolina Guidebook for Registers of Deeds <br /> of payment 109 The commissioners must hold a heating within iionninety and the <br /> of the request or at a later date agreed upon by the comm <br /> taxpayer,and the taxpayer may appeal to the North Carolinahs� p er <br /> d if the tax <br /> Revenue and the superior court 110 Before a tax is refunded, <br /> Mu <br /> record a new instrument reflecting the correct rd>n tkrat county a <br /> was paid in the wrong county,the taxpayer must <br /> statement that no tax was due for that reason and include the grantors'nt being <br /> grantees'names and the book and page numbers of the u1 <br /> corrected.11I The register must be notified that it isaa�corrected <br /> ttu Department of <br /> and the register must no <br /> the finance officer <br /> Revenue that it has been recorded llz <br /> The statute is not entirely clear about refund of the state portion of the <br /> 1 the county refunds both <br /> excise tax,but it implies hThe statuntelp provides that after paying the <br /> the county and state po <br /> refund with any applicable inteust inform the Depart- <br /> rest,e Sa disnty agrees h the z fund,it"May <br /> me of Revenue,and if the departm $ ,ills <br /> assess the taxpayer for the amount of the refund. <br /> Someone who has underpaid the tax for a conveyance by an instrument <br /> already recordso on the public <br /> ed and wishes to pay additional tax may do <br /> Haltered,with the <br /> record in two ways-The instrument can be re-recorded, <br /> additional <br /> tax.Another method that enables the taxpayer torefe is t the <br /> n additiona <br /> reason for al recording is to use an affidavit <br /> t <br /> prior instrument and provides an a ro riate explanation,with which the <br /> Y PP P <br /> additional tax can be paid and on which the register will mark the payment. <br /> I09.G.S.105-228.37(a). <br /> 110.G.S.105-228.37.In Mecklenburg county the county commissioners may del- <br /> egate approval authority to the couri <br /> nty manager.if the manager does not approve,the <br /> commissioners must hear the appeal.S.L.2009-110. <br /> 111. <br /> G.S.105-229.37(e). <br /> 112.Id. <br /> 113.G.S.105-228.37(c). <br /> i, <br /> iP <br />