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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: May 19, 2026 <br /> Action Agenda <br /> Item No. 8-c <br /> SUBJECT: Refund Request for Overpayment of Excise Tax for Attorney Kendall Page's <br /> Office <br /> DEPARTMENT: Register of Deeds <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Refund Request Letter from Attorney Mark Chilton, 919-245-2675 <br /> Related NC General Statutes Amy McLamb, 919-245-2677 <br /> Affidavit of Correction Explaining the <br /> Overpayment <br /> Recorded Deed and Deed of Assignment <br /> Copy of Check from Alexandra Elder and <br /> Copy of Electronic Recording Report <br /> PURPOSE: To approve a refund for overpayment of excise tax in the amount of $1,458, with the <br /> refund check, if approved, being issued to Alexandra Elder based on the funds originally coming <br /> from her personal account. <br /> BACKGROUND: North Carolina General Statute 105-228.37 sets forth the process for requesting <br /> a refund for 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 Borad 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 April 8, 2026, Attorney Kendall Page's office submitted a Deed and a Deed of Assignment for <br /> Electronic Recording stating the amount of excise tax to be paid on each document as $1,458, <br /> which was collected at the time of recording in Book 6910 Page 983 (Deed) and Book 6910 Page <br /> 986 (Deed of Assgnment). <br /> On April 13, 2026, Attorney Kendall Page's office submitted an Affidavit of Correction stating the <br /> amount of excise tax was paid when the Deed was recorded, and that the excise statement should <br /> be removed from the recorded Deed of Assignment. The Register of Deeds Office cannot remove <br /> any information on documents submitted for recording and likewise after the documents are <br /> recorded. The statement of excise tax on the Deed of Assgnment should have been indicated as <br /> None, or $0.00. <br /> FINANCIAL IMPACT: Attorney Kendall Page is requesting a $1,458 refund for overpayment of <br /> excise tax. The funds associated with the overpayment were provided by Alexandra Elder and <br /> the return of funds, if approved, would be made to Ms. Elder. <br /> ALIGNMENT WITH STRATEGIC PLAN: This item supports: <br />