Senate committee substitute makes the following changes to the 2nd edition.

Amends GS 14-112.3, concerning assets involved in a violation of GS 14-112.2, exploitation of an older adult or disabled adult, adding an additional requirement that, for freeze or seizure of assets orders, a return of service must be filed with the clerk of superior court by the State or the law enforcement agency with the inventory of items seized. Also sets out requirements for listing certain assets depending on if they are financial assets or real property. Also makes clarifying changes to freeze or seizure order requirements concerning the location of an asset in multiple counties. Provides that alternative means of restitution can be accepted if the defendant can satisfy the restitution order within the period of time designated by the court (previously, allowed alternative means of restitution if the defendant could satisfy the order at the time the order is entered). Amends the procedures for the handling of seized or frozen assets for the satisfaction of an order of restitution, requiring liquid assets to be disposed of in accordance with the court order (previously, specified that liquid assets should be paid to the victim as stated) and setting out procedures for assets that are held by financial institutions, including directing the payment of such funds to the clerk in the amount specified in the order. Further requires law enforcement agencies to submit an accounting of personal property sold or liquid assets seized to the clerk of superior court. Adds additional provisions specifying procedures for when the proceeds from the sale, transfer, or conversion of seized or frozen assets do not cover restitution or other costs, including charging unpaid amounts against the defendant and placing a criminal judgment against the defendant for those amounts. Also provides that fees or other expenses incurred by the State or county agency in administering the freeze or seizure provisions of this section are only recoverable as provided in GS 14-112.3(e1)2 (previously, only allowed recovery of such fees and expenses if they were charged against the defendant in final disposition of the criminal action).

Makes various technical and clarifying changes.