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5. At the Lodge was not represented by counsel and did not request its counsel to review <br />the deed Mr. Williams prepazed for it to execute. <br />6. As the result of a clerical or scrivener's error Mr. Williams described the New Lodge <br />rather than the Old Lodge in preparing the deed for the Lodge to execute and present at the <br />Closing (hereinafter referred to as the "Bad Deed"). <br />7, The Bad Deed was executed by the Lodge, tendered at closing, and recorded in the <br />Office of the Register of Deeds for Cabatnts County in Deed Book 5737 at page 62 on January 3, <br />2005. <br />8. On December 12, 2006 deeds were exchanged between the Lodge and Flowe to correct <br />Mr. Williams' clericall or scrivener's error (hereinafter referred to as the "Correction Deeds"). <br />9. The Correction Deeds were duly recorded on December 12, 2006 Office of the Register <br />of Deeds for Cabamts County in Deed Book 7205 at pages 271 and 274 copies of which are <br />hereto attached and marked Exhibits "A" and "B." <br />10. As a result of the Recording of the Bad Deed, the Respondent, J. Brent Weisner, <br />Cabamrs County Tax Administrator, levied taxes and issued tax bills for 2005 and subsequently <br />for 2006 on both the Old Lodge and the New Lodge. <br />11. The tax bill on the Old Lodge was issued in the name of the Lodge for both 2005 and <br />2006. <br />12. The tax bills on the Old Lodge, through adjustment between the parties for 2005 and <br />duectly for 2006, have been paid by Flowe. <br />13. The tax bill oq the New Lodge was issued in the name of the Flowe for both 2005 and <br />2006. <br />14. The tax bill on the New Lodge for 2005, through adjustment between the parties, was <br />paid by the Lodge. <br />15. The tax bill on! the New Lodge for 2006 will be paid by the Lodge unless it is released. <br />16. North Cazolina< General Statute section 105-381 (a) provides in pertinent part: <br />(a) Statement of Defense. -Any taxpayer asserting a valid defense to the <br />enforcement of the collection of a tax assessed upon his property shall proceed as <br />hereinafter provided. <br />(1) For the purpose of this subsection, a valid defense <br />shall include the following: <br />a. A tax imposed through clerical error ... . <br />G -3 <br />