AN ACT TO HELP MUNICIPALITIES COLLECT DELINQUENT PROPERTY TAXES.
Applicable to Edgecombe, Franklin, and Nash Counties only, amends GS 161-31 regarding the information a county board of commissioners can require a county tax collector to certify for any deed transferring real property prior to registration. Clarifies that the county tax collector must certify that no delinquent ad valorem county taxes and no delinquent ad valorem municipal taxes are a lien on the property described in the deed. Additionally, requires the county board of commissioner's resolution instituting the certification requirement to direct how the county tax collector is to receive the certification regarding ad valorem municipal taxes if the county tax collector is not charged with collection for a municipality in the county. Further clarifies that the county tax collector must certify that no other taxes with which the collector is charged are a lien on the property described in the deed (previously, could be construed to have been limited to certification of other delinquent taxes with which the collector is charged).
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