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BEFORE THE COUNTY COMMISSIONERS <br />NORTH CAROLINA File Number: <br />CABARRUS COUNTY Film Number: <br />In the Matter of: <br />Refund Request by Union Lodge #618 <br />Union Lodge #618, <br />Petitioner, <br />Request for Refund and Release <br />versus <br />J. Brent Weisner, Cabarrus County Tax <br />Administrator, <br />Respondent. <br />Now come the Petitioner to cause the Respondent to appeaz before pray the <br />Commissioners that they may grant the Petitioner relief. <br />1. On or about December 30, 2004, David C. Williams of counsel with the firm of Hartsell <br />and Williams, P.A., closed the sale of property (hereinafter referred to as the "Closing") between <br />his client Barrett O. Flowe (hereinafter referred to as the "Flowe") and Union Lodge # 618 <br />(hereinafter referred to as the "Lodge"). <br />2. On December 30, 2004, the Lodge owned two pieces of property in Cabarrus County: <br />a. The parcel located on the southwest side of the intersection of U. S. <br />Highway 601 and Cal Bost Road, identified by the Cabarrus County Tax <br />Administrator as PIN 5546918810, (hereinafter referred to as the "New Lodge") <br />and <br />b. The pazcel located southeast of the intersection of U. S. Highway 601 <br />and Highway 24 27, identified by the Cabarrus County Tax Administrator as PIN <br />5554199624 (hereinafter referred to as the "Old Lodge"). <br />3. On December 30, 2004, and at all times since, the Lodge and its use of the New Lodge <br />have qualified it for the exclusion granted by NCGS § 105-275 (18). <br />4. The contract between Flowe and the Lodge called for the purchase and sale of the Old <br />Lodge. <br />~ -3 <br /> <br />