North Carolina § 161-31 - Tax certification.

§ 161-31. Tax certification.

Tax Certification. - The board of commissioners of a county may, by resolution, require the register of deeds not to accept any deed transferring real property for registration unless the county tax collector has certified that no delinquent ad valorem county taxes, ad valorem municipal taxes, or other taxes with which the collector is charged are a lien on the property described in the deed. The county commissioners may describe the form the certification must take in its resolution. Exception to Tax Certification. - If a board of county commissioners adopts a resolution pursuant to subsection (a) of this section, notwithstanding the resolution, the register of deeds shall accept without certification a deed submitted for registration under the supervision of a closing attorney and containing this statement on the deed: "This instrument prepared by: ______________, a licensed North Carolina attorney. Delinquent taxes, if any, to be paid by the closing attorney to the county tax collector upon disbursement of closing proceeds." Applicability. - This section applies only to Alamance, Alexander, Anson, Beaufort, Bertie, Bladen, Brunswick, Buncombe, Burke, Cabarrus, Caldwell, Camden, Carteret, Caswell, Catawba, Cherokee, Chowan, Clay, Cleveland, Columbus, Currituck, Dare, Davidson, Davie, Duplin, Durham, Edgecombe, Forsyth, Franklin, Gaston, Gates, Graham, Granville, Greene, Halifax, Harnett, Haywood, Henderson, Hertford, Hoke, Hyde, Iredell, Jackson, Johnston, Jones, Lee, Lenoir, Lincoln, Macon, Madison, Martin, McDowell, Montgomery, Nash, Northampton, Onslow, Pasquotank, Pender, Perquimans, Person, Pitt, Polk, Randolph, Robeson, Rockingham, Rowan, Rutherford, Sampson, Scotland, Stanly, Stokes, Surry, Swain, Transylvania, Tyrrell, Vance, Warren, Washington, Wayne, Wilson, Yadkin, and Yancey Counties. History (2001-464, s. 1; 2001-513, s. 14; 2002-51, s. 1; 2003-72, s. 1; 2003-189, s. 6; 2003-354, s. 3; 2004-65, s. 1; 2005-109, s. 1; 2005-433, s. 2(a); 2006-16, s. 1; 2006-150, s. 1; 2007-221, s. 1; 2009-290, s. 1; 2010-44, s. 1; 2011-33, s. 1; 2011-45, s. 1; 2012-23, s. 3; 2012-114, s. 1; 2014-29, s. 1; 2017-81, s. 2; 2018-8, s. 1; 2019-25, s. 1.) Local Modification. - Duplin: 2010-24. Effect of Amendments. - Session Laws 2004-65, s. 1, effective July 8, 2004, added the following counties in subsection (b): Edgecombe, Halifax, Lenoir, Nash, Pender and Wilson. Session Laws 2005-109, s. 1, effective June 23, 2005, inserted "Johnston," "Onslow," "Robeson" and "Surry" in subsection (b). Session Laws 2005-433, s. 2(a), effective September 22, 2005, deleted "Alleghany" preceding "Anson" in subsection (b). Session Laws 2006-16, s. 1, effective July 1, 2006, inserted "Tyrrell" in subsection (b). Session Laws 2006-150, s. 1, effective July 20, 2006, inserted "Davie" and "Lincoln" in subsection (b). Session Laws 2007-221, s. 1, effective July 16, 2007, inserted "Burke," "Caswell," "Greene," "Jones," and "Wayne" in subsection (b). Session Laws 2009-290, s. 1, effective July 13, 2009, inserted "Alexander" and "Catawba" in subsection (b). Session Laws 2010-44, s. 1, effective July 1, 2010, in subsection (b), inserted "Dare" and "McDowell." Session Laws 2011-33, s. 1, effective April 12, 2011, inserted "Alamance" in subsection (b). Session Laws 2011-45, s. 1, effective April 20, 2011, in subsection (b), inserted "Alamance" and "Brunswick, Buncombe" and substituted "Yadkin, and Yancey Counties" for "and Yadkin Counties." Session Laws 2012-23, s. 3, effective June 12, 2012, inserted "Sampson" in subsection (b). Session Laws 2012-114, s. 1, effective June 28, 2012, inserted "Stokes" in subsection (b). Session Laws 2014-29, s. 1, effective June 25, 2014, in subsection (b), inserted "Bladen", "Columbus", "Franklin", and "Hoke." Session Laws 2017-81, s. 2, effective June 29, 2017, inserted "Caldwell" in subsection (b). Session Laws 2018-8, s. 1, effective June 14, 2018, added "Scotland" following "Sampson" in subsection (b). Session Laws 2019-25, s. 1, effective June 11, 2019, inserted "Randolph," preceding "Robeson." in subsection (b). §§ 161-32 through 161-49: Reserved for future codification purposes.