NC S857

Authorizes Stokes County board of commissioners to require tax certification before recording property deeds, ensuring no delinquent ad valorem county taxes, municipal taxes, or other taxes are owed on the property.

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

Permits deeds prepared by a licensed North Carolina closing attorney to be recorded without prior tax certification if the deed contains a statement that delinquent taxes will be paid from closing proceeds.

Adds Stokes County to the list of counties authorized to implement this tax certification requirement for deed recording.

Effective upon enactment.