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ljnm <br /> iit1,. OAF, <br /> ) 111 �f �l`�I}I <br /> erul§;ln <br /> I uf,'I j p � i ° (r l tl�7F �I'{fi�3��}37��ys����t�tf t•.� �� ,_ <br /> I I•1 ,1 f <br /> wyq d <br /> u <br /> 136 North Carolina Guidebook for Registers of Deeds <br /> earing within ety days <br /> of payment 109 The commissioners must hold a the commissions s and the <br /> of the request or at a later date agreed upon by <br /> taxpayer,and the taxpayer may appeal to the North Carolina Secretary of <br /> t.110 Before a tax is refunded <br /> Revenue and the superior cour ,the taxpayer <br /> eflecting the correct tax <br /> must record a new instrument r , and if the tax <br /> was paid in the wrong county,the taxpayer must record in that county a <br /> statement tors'and <br /> tllat no tax was due for that reason and includethti grment being <br /> grantees'names and the book and page numbers of the <br /> t is a corrected instrument, <br /> corrected-"'The register must be notified thatcer and the Department of <br /> and the register must notify the finance offs <br /> Revenue that it has been recorded llz <br /> s both <br /> 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 that <br /> after a ding the <br /> the county and state portions.The statute provides paying <br /> must inform the Depart- <br /> refund <br /> with any applicable interest,the county <br /> meat of Revenue,and if the department disagreeds <br /> assess the taxpayer for the a 11 <br /> with the refund,it"may <br /> mount of the refur <br /> Someone who has underpaid the tax for a conveyance by an instrument <br /> lic <br /> already recorded and wishes to pay additional tax may <br /> do so on the pub <br /> nalteredwith the <br /> h, record in two ways.The instrument can be re-recorded, <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 /> ^y{ 1 ate explanation,with which the <br /> prior instrument and provides any appropri <br /> J <br /> additional tax can be paid and on which the register will mark the payment. <br /> rr <br /> r 1,I 1 <br /> { I <br /> 1 I <br /> I I <br /> 1 f f,' 31 1.•i ,, <br /> Il, <br /> 0. 1 r Li <br /> i } 109.G.S,105-228.37(a). <br /> 110.G.S.105-228.37.In Mecklenburg County the county commissioners may del- <br /> �� II �Ii's r egate approval authority to the county manager.If the manager does not approve,the <br /> i commissioners must hear the appeal.S.L.2009-110. <br /> 111.G.S.10S-228.37(e). <br /> 112.Id. <br /> 113.G.S. <br /> T 105-228.37(c). <br /> I, <br /> ;j <br /> :, , <br /> I ` f <br /> � � li�7•'."_S� t3f�P13''! t'�i}�'_I ` r 3 � ���1"Ilr n <br /> .�.. ._.. ._.._.�.._��L.....=..,J, L. 7 nl, r 7 ,:i { .I)t.Oita. v <br />