NC H1197

Authorizes Stokes County board of commissioners to require the county tax collector to certify that no delinquent ad valorem county taxes, ad valorem municipal taxes, or other taxes are a lien on property before the register of deeds accepts a deed for registration.

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

Provides an exception permitting the register of deeds to accept deeds without certification if prepared by a licensed North Carolina closing attorney with a statement that any delinquent taxes will be paid from closing proceeds.

Adds Stokes County to the list of counties authorized to implement this tax certification requirement, joining 62 other specified North Carolina counties.

Effective upon becoming law, ratified June 28, 2012.