Orange County NC Website
Browse       Search
1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: April 15, 2025 <br /> Action Agenda <br /> Item No. 8-b <br /> SUBJECT: Refund Request for Overpayment of Excise Tax from Kennon Craver, PLLC, <br /> Attorneys at Law <br /> DEPARTMENT: Register of Deeds <br /> ATTACHMENT(S) INFORMATION CONTACT: <br /> January 16, 2025 Refund Request Letter Amy McLamb, 919-245-2677 <br /> from Kennon Craver, PLLC, Attorneys Mark Chilton, 919-245-2679 <br /> at Law with First Page of September <br /> 26, 2023 Recorded Deed of <br /> Conservation Easement and Receipt <br /> First Page of October 28, 2024 Re- <br /> Recorded Deed of Conservation <br /> Easement with a Corrective Statement <br /> to Reflect the Conservation Easement <br /> as a Gift <br /> Related North Carolina General Statutes <br /> PURPOSE: To approve a refund request for overpayment of excise tax in the amount of $444 to <br /> Kennon Craver, PLLC, Attorneys at Law. <br /> BACKGROUND: North Carolina General Statute 105-228.37 sets forth the process for requesting <br /> a refund of overpayment of excise tax. The statute states a taxpayer who pays more than is due <br /> may request a refund by submitting a written request to the Board of County Commissioners of <br /> the county where the tax was paid, and must explain why the taxpayer believes a refund is due. <br /> On September 26, 2023, the Kennon Craver law firm submitted a Conservation Easesment for <br /> Electronic Recording document, stating the amount of excise tax due as $444, which was <br /> collected at the time of recording in Book 6828 Page 669. <br /> On October 28, 2024, Kennon Craver re-recorded a corrective Conservation Easement document <br /> in Book 6860 Page 1832, stating the Conservation Easement was a gift and to correct the excise <br /> tax, noting that no excise tax was due/applicable. <br /> On January 16, 2025, Kennon Craver submitted a letter to the Orange County Register of Deeds <br /> office requesting a refund for the overpayment of the excise tax in the amount of$444. The refund <br /> request letter, the first page of the original September 26, 2023 recorded document, and the <br /> September 26, 2023 transaction receipt are attached. <br /> The first page from the October 28, 2024 re-recorded document with the corrective statement to <br /> reflect the transaction as a gift with no excise tax is also attached for reference. <br />