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Cabarrus County Register of Deeds Office <br />Linda F. McAbee, Registrar <br />To: Board of Commissioners <br />CJ <br />From: Linda McAbee, Register of Deed <br />Date: April 19, 2007 <br />Subject: Excise tax refund <br />G. S. 105-228.37 established a procedure for requesting a refund of an excise tax that was <br />improperly paid. The procedure requires any person who believes that he or she paid <br />more tax than was due or paid the tax in the wrong county, to file a written request for a <br />refund with the Board of County Commissioners within six months of the date the tax <br />was paid. The Board must hold a hearing on the request within 90 days of the date of the <br />request. <br />Refund requested by: Albert M. Benshoff, Attorney <br />Recording Date: November 9, 2006 <br />Excise stamp paid: $2,350.00 <br />Reason for request: City of Concord is exempt from paying excise stamps. <br />(see GS 105-228.28) <br />Book & Page: Book 7141 pg 198 (see attached) <br />Cabarrus County Register of Deeds Office <br />65 Church Street SE, Concord, NC 28025 <br />Post Office Box 707, Concord, NC 28028 <br />~=-h <br />the cmn 1 UPS urpurh <br />-NOX1N CAl10tIN11 <br />