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� S � <br /> �zi <br /> i <br /> "E <br /> 151, <br /> iF� f <br /> 135 North Carolina Guidebook for Registers of Deeds <br /> of payment.101 The commissioners must hold a hearing within ninety days <br /> of the request or at a later date agreed upon by the commissioners and the <br /> taxpayer,and the taxpayer may appeal to the North Carolina Secretary of <br /> Revenue and the superior court.110 Before a tax is refunded,the taxpayer <br /> must record a new instrument reflecting the correct tax,and if the tax <br /> was paid in the wrong county,the taxpayer must record in that county a <br /> statement that no tax was due for that reason and include the grantors'and <br /> grantees'names and the book and page numbers of the instrument being <br /> corrected."'The register must be notified that it is a corrected instrument, <br /> and the register must notify the finance officer and the Department of <br /> Revenue that it has been recorded 112 <br /> f The statute is not entirely clear about refund of the state portion of the <br /> excise tax,but it implies that when a refund is due,the county refunds both <br /> the county and state portions.The statute provides that after paying the <br /> refund with any applicable interest,the county must inform,the Depart- <br /> ment of Revenue,and if the department disagrees with the refund,it"may <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 recorded and wishes to pay additional tax may do so on the public <br /> record in two ways.The instrument can be re-recorded,unaltered,with the <br /> additional tax.Another method that enables the taxpayer to explain the <br /> t reason for an additional recording is to use an affidavit that refers to the <br /> prior instrument and provides any appropriate explanation,with which the <br /> additional tax can be paid and on which the register will mark the payment. <br /> 109.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 county manager.If the manager does not approve,the <br /> commissioners must hear the appeal.S.L.2009-110. <br /> 111.G.S.105-228.37(e). <br /> 112.Id. <br /> 113.G.S.105-228.37(c). <br /> _ . <br /> a <br />