Bill Text: NC H296 | 2011-2012 | Regular Session | Amended
Bill Title: Sampson-Delinquent Taxpayers
Spectrum: Bipartisan Bill
Status: (Passed) 2012-06-12 - Ch. SL 2012-23 [H296 Detail]
Download: North_Carolina-2011-H296-Amended.html
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2011
H 1
HOUSE BILL 296
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Short Title: Sampson‑No Recordation For Delinquent Taxpayr. |
(Local) |
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Sponsors: |
Representatives Bell and Langdon (Primary Sponsors). For a complete list of Sponsors, see Bill Information on the NCGA Web Site. |
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Referred to: |
Government, if favorable, Finance. |
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March 10, 2011
A BILL TO BE ENTITLED
AN ACT to allow the sampson county board of commissioners to adopt a resolution disallowing recordation by the register of deeds absent a certification of no delinquent ad valorem taxes on the property.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 161‑31 reads as rewritten:
"§ 161‑31. Tax certification.
(a) Tax Certification. – The board of commissioners of a county may, by resolution, require the register of deeds not to accept any deed transferring real property for registration unless the county tax collector has certified that no delinquent ad valorem county taxes, ad valorem municipal taxes, or other taxes with which the collector is charged are a lien on the property described in the deed. The county commissioners may describe the form the certification must take in its resolution.
(a1) Exception to Tax Certification. – If a board of county commissioners adopts a resolution pursuant to subsection (a) of this section, notwithstanding the resolution, the register of deeds shall accept without certification a deed submitted for registration under the supervision of a closing attorney and containing this statement on the deed: "This instrument prepared by: ____ ______, a licensed North Carolina attorney. Delinquent taxes, if any, to be paid by the closing attorney to the county tax collector upon disbursement of closing proceeds."
(b) Applicability. – This section applies only to Alexander, Anson, Beaufort, Bertie, Burke, Cabarrus, Camden, Carteret, Caswell, Catawba, Cherokee, Chowan, Clay, Cleveland, Currituck, Dare, Davidson, Davie, Duplin, Durham, Edgecombe, Forsyth, Gaston, Gates, Graham, Granville, Greene, Halifax, Harnett, Haywood, Henderson, Hertford, Hyde, Iredell, Jackson, Johnston, Jones, Lee, Lenoir, Lincoln, Macon, Madison, Martin, McDowell, Montgomery, Nash, Northampton, Onslow, Pasquotank, Pender, Perquimans, Person, Pitt, Polk, Robeson, Rockingham, Rowan, Rutherford, Sampson, Stanly, Surry, Swain, Transylvania, Tyrrell, Vance, Warren, Washington, Wayne, Wilson, and Yadkin Counties."
SECTION 2. This act is effective when it becomes law.
