NC H664

Register of Deeds of Avery County must refuse recordation of any deed unless the grantor provides a certificate from the Avery County Tax Collector confirming all delinquent county and municipal taxes have been paid.

Property located in the Town of Newland requires an additional certificate from the town's tax collector confirming all delinquent municipal taxes have been paid before a deed can be recorded.

Property located in the Town of Banner Elk requires an additional certificate from the town's tax collector confirming all delinquent municipal taxes have been paid before a deed can be recorded.

Property located in the Village of Sugar Mountain requires an additional certificate from the village's tax collector confirming all delinquent municipal taxes have been paid before a deed can be recorded.

This act became effective upon enactment on July 1, 2010.