HomeMy WebLinkAboutRESOLUTION NO. 2026-1 RESOLUTION BY THE HARNETT COUNTY BOARD OF COMMISSIONERS AUTHORIZING REFUND OF EXCISE TAX OVER PAYMENTRESOLUTION NO. 2026-1
Harnett
C 0 U N T Y
NORTH CAROLIN,
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 November 25, 2025, Whitaker & Hamer, PLLC, 121 E. Main Street, Clayton,
North Carolina 27520, recorded a duplicate Deed and Deed of Trust in Book 4315, Page 63-64 with excise
tax in the amount of $560.00, which was remitted to the Harnett County Register of Deeds; and
WHEREAS, the County received a timely written request for a refund of $560.00 in excise tax
overpayment from Joseph T. Hamer with Whitaker & Hamer, PLLC; and
WHEREAS, on January 13, 2026, 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 Whitaker & Hamer, PLLC is entitled
to a refund of the overpayment of excise tax in the amount of $560.00, 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 Whitaker & Hamer, PLLC in the total amount of
$560.00
Adopted this the 13th day of January 2026.
HARNETT COUNTY BOARD OF COMMISSIONERS
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Duncan E. Jaggers, Ch
ATTEST:
Melissab. Capps, Clerk to tie Board