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March 20, 2017 (Regular Meeting) Page 3073 <br /> the Board, on the financial status of each project element in <br /> Section I and on the total revenues received or claimed. <br /> c. Copies of this capital project ordinance shall be furnished to <br /> the Clerk to the governing Board, and to the Finance Director <br /> for direction in carrying out this project. <br /> d. At the completion of a construction project, all unrestricted <br /> excess funds are transferred to the General Fund and the portion <br /> of the Capital Project associated with the project is closed. <br /> Adopted this the 20th day of March, 2017. <br /> CABARRUS COUNTY BOARD OF COMMISSIONERS <br /> BY: /s/ Stephen M. Morris <br /> Stephen M. Morris, Chairman <br /> ATTEST: <br /> /s/ Megan Smit <br /> Clerk to the Board <br /> (G-7) County Attorney - Request for Refund of Portion of Excise Tax on Real <br /> Property Transfer <br /> Richard Koch, County Attorney, reported this is a request from Attorney <br /> Joshua Knipp for a refund of an alleged overpayment of revenue stamps or excise <br /> tax on a real estate transfer. He stated the requested overpayment is $2, 444 .00. <br /> In this case, from what has been submitted, he advised it is not entirely clear <br /> why there is a request for an overpayment. He further advised, pursuant to <br /> North Carolina General Statute §105-228.37 the Board is required to conduct a <br /> hearing to determine whether the refund of the overpayment is appropriate. In <br /> addition, he stated, the Board must conduct a hearing within 90 days of the <br /> request. The hearing date must be set within 60 days of the request and give <br /> the taxpayer 10 days' written notice. The request date was February 13, 2017 . <br /> He recommended the Board set a hearing for the Boards' April 18, 2017 regular <br /> meeting. <br /> Additionally, Mr. Koch advised he contacted Mr. Knipp to request <br /> additional documentation and information to be submitted prior to the hearing <br /> date. <br /> UPON MOTION of Commissioner Kiger, seconded by Commissioner Shue and <br /> unanimously carried, the Board scheduled a hearing for the refund request for <br /> the Board of Commissioners' regular meeting on Tuesday, April 18, 2017. <br /> (H) APPOINTME NTS TO BOARDS AND COMMITTEES <br /> (H-1) Appointments - Active Living and Parks Commission <br /> The term of appointment for Samantha Fisk "Eastern" area representative <br /> expired January 31, 2017 . Ms. Fisk is eligible and willing to serve another <br /> term. <br /> UPON MOTION of Commissioner Kiger, seconded by Commissioner Shue and <br /> unanimously carried, the Board reappointed Samantha Fisk to the Active Living <br /> and Parks Commission as the "Eastern" area representative for a three-year term <br /> ending January 31, 2020. <br /> (H-2) Appointments - Board of Equalization and Review <br /> Robert Carruth has resigned from his position on the Board of Equalization <br /> and Review. It is requested to appoint Helen McInnis to complete the unexpired <br /> regular position term vacated by Mr. Carruth and to appoint Bernard Felder <br /> to complete the unexpired alternate position term vacated by Ms. McInnis. A <br /> letter from the Tax Administrator in this regard is attached. <br /> UPON MOTION of Vice Chairman Honeycutt, seconded by Commissioner Kiger <br /> and unanimously carried, the Board removed Robert Carruth from the Board of <br /> Equalization and Review roster and thanked him for his service. <br /> UPON MOTION of Commissioner Shue, seconded by Vice Chairman Honeycutt and <br /> unanimously carried, the Board appointed Helen McInnis to the Board of <br /> Equalization and Review as a regular member to complete an unexpired term ending <br /> June 30, 2017. <br />