161-31. Tax certification.
(a) 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.
(a1) 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."
(b) 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. (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.)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 161 - Register of Deeds
§ 161-14 - Registration of instruments.
§ 161-14.01 - Registration of instruments for business and other purposes.
§ 161-14.02 - Registration of documents or instruments purporting to impact official birth records.
§ 161-14.03 - Registration of documents purporting to impact official marriage records.
§ 161-14.1 - Recording subsequent entries as separate instruments.
§ 161-15 - Certify and register copies.
§ 161-16 - Liability for failure to register.
§ 161-17 - Papers filed alphabetically.
§ 161-18 - Transcribe and index books.
§ 161-19 - Number of survey in grants registered.
§ 161-20 - Certificate of survey registered.
§ 161-21 - General index kept.
§ 161-22 - Index of registered instruments.
§ 161-22.1 - Index and cross-index of immediate prior owners of land.
§ 161-22.2 - Parcel identifier number indexes.
§ 161-22.3 - Minimum standards for land records management.
§ 161-23 - Clerk to board of commissioners.
§ 161-26 - Duties unperformed at expiration of term.
§ 161-27 - Register of deeds failing to discharge duties; penalty.