§ 161-31. Tax certification. - North Carolina Statutes

§ 161‑31.  Taxcertification.

(a)        Tax Certification.– The board of commissioners of a county may, by resolution, require theregister of deeds not to accept any deed transferring real property forregistration unless the county tax collector has certified that no delinquentad valorem county taxes, ad valorem municipal taxes, or other taxes with whichthe collector is charged are a lien on the property described in the deed. Thecounty commissioners may describe the form the certification must take in its resolution.

(a1)      Exception to TaxCertification. – If a board of county commissioners adopts a resolutionpursuant to subsection (a) of this section, notwithstanding the resolution, theregister of deeds shall accept without certification a deed submitted forregistration under the supervision of a closing attorney and containing thisstatement on the deed: "This instrument prepared by: ____ ______, alicensed North Carolina attorney. Delinquent taxes, if any, to be paid by theclosing attorney to the county tax collector upon disbursement of closingproceeds."

(b)        Applicability. – Thissection applies only to Alexander, Anson, Beaufort, Bertie, Burke, Cabarrus,Camden, Carteret, Caswell, Catawba, Cherokee, Chowan, Clay, Cleveland,Currituck, Davidson, Davie, Duplin, Durham, Edgecombe, Forsyth, Gaston, Gates,Graham, Granville, Greene, Halifax, Harnett, Haywood, Henderson, Hertford,Hyde, Iredell, Jackson, Johnston, Jones, Lee, Lenoir, Lincoln, Macon, Madison,Martin, Montgomery, Nash, Northampton, Onslow, Pasquotank, Pender, Perquimans,Person, Pitt, Polk, Robeson, Rockingham, Rowan, Rutherford, Stanly, Surry,Swain, Transylvania, Tyrrell, Vance, Warren, Washington, Wayne, Wilson, andYadkin Counties.  (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.)