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f-..i f I sl i Pn rn+yii�7iw l jf 1�11,t5 to itl� 1 i'1ff <br /> p:lt n li sf Q' pt <br /> 00 <br /> i sfj ij <br /> t,l <br /> r l r t 1 <br /> + i 1 r i Isfr <br /> lleryry'',it�lf7tdd<i�� 1�J <br /> l ilr it , 1; (I } ., 1 �� 1 f.y ��o hlt(Jf},1 <br /> f , , ,srr Ttl:}�{� ,)di yai <br /> r{� I, 3 , x;�t {'t�1� <br /> it, <br /> 4. <br /> f <br /> 134 North Carolina Gnidebookfor Registers of Deeds <br /> a lies to timber deeds <br /> provide that"[t}he excise of standing timber to th same extent as iax on instr £these <br /> and contracts for the sale „loo <br /> ed an interest in real property, <br /> deeds and contracts convey <br /> 3.2.6.1.2 AMOUNT AND COLLECTION <br /> art thereof of the <br /> or fractional The state excise tax rate is$�°terest or peach roper <br /> cony e ed loi An assumed <br /> consideration or value of the in <br /> f the <br /> s <br /> Obligation secured by a deed of trust is loan or othepart ounted asr obligation se consideration,cured <br /> and there is no deduction for an assumed <br /> by the property, the property is not a multiple of$500,the amount <br /> If the amount paid for <br /> of consideration or value is rounded up to he next d for the property fwas <br /> computing the tax,For example,if the amomu <br /> unt paid <br /> 000,and the tax <br /> $27,700,the taxpayer would round the amount <br /> 2 5 t the to <br /> would round <br /> would be$56.If the amount paid was$ <br /> the amount up to$32,500,arid seller) ta <br /> Paysthe ax to he register of the county <br /> The transferor(grantor,se )p ythe tax must <br /> one County, <br /> where the land lies-"'if the land lie most valure than able part'of the real estate lies.z a <br /> 'I be paid to the county where the m <br /> The statute provides that"[b}afore he instrument <br /> and ma 1�hay enstrument to <br /> Register of Deeds must collect the tax d paid. Ihis <br /> sb been <br /> aid and the amount of the tax p <br /> x has p r <br /> indicate that the to <br /> is accomplished with a tax stamp axed to the registered instrument `. <br /> with a notation that the excise tax was eR d,o he zg ee is responsible for <br /> 10, presents the ins <br /> The person who prese <br /> reporting the amount o£tax due to the register.05 the registercationeof he r <br /> not responsible for making determinations about the app <br /> tax or its amount,nor is it the register's role to challenge a representation ,4 <br /> that no consideration has been paid for a transfer.This creates an odd <br /> because although the grantor is responsible for paying the tax `t <br /> dynamic, y resents <br /> to the register,the grantee or the grantee's representative usually p ai <br /> the instrument,reports the amount of tax due, and delivers payment of <br /> {a'i <br /> 100.G.S.105-228.30(a)• t, <br /> r <br /> IOl.Id. aL <br /> �. <br /> 1.02,Id. <br /> i( p; <br /> 103.Id. , <br /> 104.G.S.105-228.32. ; <br /> 105.Id. , <br /> 1 <br /> 1 <br /> ',1 i s ���I�x vaJ4i <br />