NC S740

Allows Scotland County's board of commissioners to require the register of deeds to reject deed registrations unless the county tax collector certifies that no delinquent ad valorem or other taxes are a lien on the property.

Permits county commissioners to specify the form and content of the tax certification requirement through resolution.

Provides an exception allowing deeds prepared by licensed North Carolina closing attorneys to be registered without tax certification if the deed states delinquent taxes will be paid by the closing attorney from closing proceeds.

Applies this authority to Scotland County and 56 other specified North Carolina counties.

Effective upon becoming law.