HomeMy WebLinkAbout2026-31 RESOLUTION BY THE HARNETT COUNTY BOARD OF COMMISSIONERS AUTHORIZING REFUND OF EXCISE TAX OVERPAYMENTRESOLUTION NO. 2026-31
Harnett
C 0 U N
NORTH CAROLINA
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 May 22, 2026, Jones and Jones, PLLC, 302 W. Edgerton Street, Dunn, North
Carolina 28335, recorded a duplicate Deed in Book 4344, Page 945-947 with excise tax in the amount of
$340.00, which was remitted to the Harnett County Register of Deeds; and
WHEREAS, the County received a timely written request for a refund of $340.00 in excise tax
overpayment from Cecil B. Jones with Jones and Jones, PLLC; and
WHEREAS, on July 6, 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 Jones and Jones, PLLC is entitled to a
refund of the overpayment of excise tax in the amount of $340.00, 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 Jones and Jones, PLLC in the total amount of
$340.00
Adopted this the & day of July 2026.
HARNETT COUNTY BOARD OF COMMISSIONERS
—J�V
Duncan E. Jaggers, Chai an
ATTEST:
Meliss . Capps, Clerk to th oard