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AG 2017 04 18
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AG 2017 04 18
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Last modified
4/21/2017 2:40:43 PM
Creation date
11/27/2017 10:28:06 AM
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Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
4/18/2017
Board
Board of Commissioners
Meeting Type
Regular
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MOVED TO MAY <br /> CABARRUS COUNTY <br /> 1792 <br /> - BOARD OF COMMISSIONERS <br /> REGULAR MEETING <br /> APRIL 18, 2017 <br /> 6:30 P.M. <br /> AGENDA CATEGORY: <br /> New Business <br /> SUBJECT: <br /> County Attorney - Request for Refund of Portion of Excise Tax on Real <br /> Property Transfer - Hearing 6:30 P.M. <br /> BRIEF SUMMARY: <br /> On December 9, 2016, Attorney Joshua Knipp recorded with the Register <br /> of Deeds a North Carolina Limited Warranty Deed from Roberta Crossing, <br /> LLC to River Rock Construction NC I, LLC for 23.24 acres on Pitts School <br /> Road. At the time of recording, the attorney reported and paid excise tax <br /> of $7,150.00, reflecting a purchase price of $3,575,000.00. The attorney <br /> now reports that the sale price was actually $2,352,688.15. This would <br /> suggest an overpayment of excise tax of $2,444.00. Mr. Knipp has made <br /> a request of the Board of Commissioners for a refund. <br /> Pursuant to N.C. Gen. Stat. §105-228.37, a taxpayer who claims he had <br /> more excise tax than is due can file a request for a refund with the Board <br /> of Commissioners. The Board must conduct a hearing within 90 days of <br /> the request. It also must set the hearing date within 60 days of the request <br /> and give the taxpayer 10 days written notice. The request date was <br /> February 13, 2017. <br /> REQUESTED ACTION: <br /> Hold a hearing. <br /> EXPECTED LENGTH OF PRESENTATION: <br /> 5 Minutes <br /> SUBMITTED BY: <br /> G-1 Page 121 <br />
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