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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: August 26, 2025 <br /> Action Agenda <br /> Item No. 8-c <br /> SUBJECT: Refund Request for Overpayment of Excise Tax from Attorney Kendall Page's <br /> Office <br /> DEPARTMENT: Register of Deeds <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> June 23, 2025 Refund Request Letter from Amy McLamb, 919-245-2677 <br /> Attorney Kendall Page's Office Mark Chilton, 919-245-2679 <br /> June 17, 2025 Recorded Deed <br /> June 18, 2025 Re-Recorded Deed to <br /> Correct Tax <br /> E-Recording Package Summary Report <br /> Related North Carolina General Statutes <br /> and Copy of Check <br /> PURPOSE: To approve a refund request for overpayment of excise tax in the amount of $1,650 <br /> from Attorney Kendall Page's Office (if approved the funds will be issued to Alexandra Elder as <br /> the funds came from her personal account). <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 taxper believes a refund is due. <br /> On June 17, 2025, the office of Attorney Kendall Page submitted a Deed for Electronic Recording <br /> stating the amount of excise due as $1,650, which was collected at the time of recording in book <br /> 6882 page 496. <br /> On June 18, 2025, Attorney Page's office submitted another Deed for Electronic Recording with <br /> a statement at the bottom noting "the document is being re-recorded to correct the excise tax from <br /> $1,650.00 to $1,658.00." The cashier missed the statement and collected the full $1,658. The <br /> Attorney's office in error had indicated the amount of excise tax to be collected as $1,658 instead <br /> of the $8.00 that was actually due. <br /> FINANCIAL IMPACT: Attorney Kendall Page/Alexandra Elder are requesting a $1,650 refund for <br /> overpayment of excise tax. <br /> ALIGNMENT WITH STRATEGIC PLAN: This item supports: <br /> • MISSION STATEMENT — Orange County is a visionary leader in providing governmental <br /> services valued by our community, beyond those required by law, in an equitable, <br /> sustainable, innovative and efficient way. <br />