NC H68

Authorizes Alamance, Brunswick, Buncombe, and Yancey Counties to require registers of deeds to obtain tax certification from county tax collectors before recording property deeds.

Tax certification confirms that no delinquent ad valorem county taxes, ad valorem municipal taxes, or other taxes are liens on the property being conveyed.

Allows county boards of commissioners to adopt resolutions establishing the tax certification requirement and specifying the form certification must take.

Exempts deeds prepared by closing attorneys from the certification requirement if the deed contains a statement that delinquent taxes, if any, will be paid from closing proceeds.

Effective upon becoming law; ratified April 20, 2011.