House committee substitute makes the following changes to the 1st edition.

Deletes the proposed changes to GS 161-31 to allow all counties rather than certain counties to prohibit their respective register of deeds from accepting the registration of a deed transferring real property when taxes are delinquent. Instead maintains the statute's scope of the existing named counties and expands its scope to include Randolph County. Makes conforming changes to the act's long title.