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rays <br /> � r <br /> RESOLUTION DELEGATING REFUND AUTHORITY FOR <br /> OVERPAYMENTS OF EXCISE TAX <br /> WHEREAS, all grantors of interest in real property are required to pay an excise tax to the register of <br /> deeds of the county in which the real estate is located before recording the instrument of conveyance, <br /> unless otherwise exempted; <br /> WHEREAS, on occasion excise taxes are overpaid due to such actions as recording a deed in the wrong <br /> county or mistakenly paying the tax when exempt; <br /> WHEREAS,North Carolina General Statute § 105-228.37 grants a board of county commissioners the <br /> authority to determine a refund request under the statutory guidelines; <br /> WHEREAS,North Carolina General Statute § 105-228.37 was amended by Session Law 2022-50 adding <br /> a new subsection, subsection(a)(1) authorizing a board of commissioners to delegate, by resolution,to <br /> either or both the county manager or the county finance officer the discretion to grant a request for a <br /> refund for overpayments of excise tax paid in accordance with the statute; and <br /> WHEREAS, this Board has determined that it is in the best interests of the citizens and residents of Lee <br /> County to delegate this task. <br /> NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners of Lee County as follows: <br /> 1. That the Lee County Manager and Lee County Finance Director, or either of them, are hereby <br /> authorized to grant requests for refund of overpayments of excise taxes paid in accordance with the <br /> provisions and guidelines of North Carolina General Statute § 105-228.37. <br /> 2. The request for refund of overpayment, if granted, will be processed in the same manner as if granted <br /> by the Board of Commissioners and paid through the normal course of business for the finance <br /> department. <br /> 3. That this resolution shall be effective upon its adoptio . <br /> Dated this the I V ay of September, 2023. <br /> KAk D. Smith, Chair <br /> Lee County Board of Commissioners <br /> ATTEST: C0 <br /> .07 <br /> Hailey Hall, Clerk ® J <br /> Lee County Board 6f Commissioners ® ' <br /> c�,Roti <br /> FILED <br /> LEE COUNTY NC <br /> PAMELA G. BRITT <br /> REGISTER OF DEEDS <br /> FILED Oct 03, 2023 <br /> AT 03:40:19 pm <br /> BOOK 00003 <br /> START PAGE 0951 <br /> END PAGE 0951 <br /> INSTRUMENT # 06249 <br /> EXCISE TAX (None) <br />