HomeMy WebLinkAbout2024-31 RESOLUTION BY THE HARNETT COUNTY BOARD OF COMMISSIONERS AUTHORIZING REFUND OF EXCISE TAX OVERPAYMENTRESOLUTION NO. 2024-31
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L RESOLUTION BY THE HARNETT COUNTY BOARD OF COMMISSIONERS
AUTHORIZING REFUND OF EXCISE TAX OVERPAYMENT
WHEREAS, pursuant to N.C. Gen. Stat. § 105-228.37, the Harnett County Board of
Commissioners (hereinafter referred to as the "Board") is required to review any timely request by a
taxpayer for a refund of overpayment of excise tax on the conveyance of property and to make a timely
decision regarding the County of Harnett's (hereinafter referred to as the "County") portion of any
overpayment; and
WHEREAS, on June 21, 2024, the Shoaf Law Firm, PA., 8414 Falls of Neuse Road, Suite 104,
Raleigh, N.C. 27615, recorded a general warranty deed in Book 4240, Page 1085 with an erroneous excise
tax in the amount of $4,410.00, which was remitted to the Harnett County Register of Deeds; and
WHEREAS, the County received a timely written request for a refund of $3,450.00 in excise tax
overpayment from Missy Weeks with the Shoaf Law Firm, PA.; and
WHEREAS, Andrew Coleman with the Shoaf Law Firm, PA. recorded with the Harnett County
Register of Deeds a Corrective Deed in Book 4255, Page 1476, on October 8, 2024, which reflects the
correct amount of excise tax of $690.00; and
WHEREAS, on November 4, 2024, the Board held a hearing in accordance with N.C. Gen. Stat.
§ 105-228.37(b) and upon motion made, seconded, and duly adopted, the Board has determined that the
refund request should be granted.
NOW THEREFORE, BE IT RESOLVED that the Harnett County Board of Commissioners, based
upon the evidence presented at the hearing, hereby determines that the Shoaf Law Firm, PA. is entitled to
a refund of the overpayment of excise tax in the amount of $3,450.00, plus any applicable interest; and
BE IT FURTHER RESOLVED that the Harnett County Board of Commissioners authorizes the
County Manager or Finance Officer to make payment to the Shoaf Law Firm, PA. in the total amount of
$3,450.00.
Adopted this the 40' day of November 2024.
HARNETT COUNTY BOARD OF COMMISSIONERS
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William Morris, Chairman
ATTEST:
Melish D. Capps, Clerk to the Board