NC H296

Authorizes Sampson County to prohibit issuance of special use permits and conditional use permits to persons owing delinquent property taxes, as determined under G.S. 105-360.

Authorizes Sampson County to prohibit issuance of building permits to persons owing delinquent property taxes on property they own.

Permits exceptions allowing special use permits, conditional use permits, and building permits to be issued to persons actively protesting the assessment or collection of property taxes.

Adds Sampson County to the list of counties authorized to require tax certification before recording deeds conveying property.

Effective upon becoming law (ratified June 12, 2012).