NC S1133

Allows Duplin County board of commissioners to require the register of deeds to reject deed registrations unless the municipal tax collector certifies that no delinquent ad valorem municipal taxes are a lien on the property.

Permits county commissioners to specify the form that tax certification must take through resolution.

Exempts deeds prepared by licensed North Carolina closing attorneys from the certification requirement if the deed contains a statement that any delinquent municipal taxes will be paid by the closing attorney upon disbursement of closing proceeds.

Applies exclusively to Duplin County.

Becomes effective upon enactment.