Section 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 Alamance, Alexander, Anson, Beaufort, Bertie, Bladen, Brunswick, Buncombe, Burke, Cabarrus, Caldwell, Camden, Carteret, Caswell, Catawba, Cherokee, Chowan, Clay, Cleveland, Columbus, Currituck, Dare, Davidson, Davie, Duplin, Durham, Edgecombe, Forsyth, Franklin, Gaston, Gates, Graham, Granville, Greene, Halifax, Harnett, Haywood, Henderson, Hertford, Hoke, Hyde, Iredell, Jackson, Johnston, Jones, Lee, Lenoir, Lincoln, Macon, Madison, Martin, McDowell, Montgomery, Nash, Northampton, Onslow, Pasquotank, Pender, Perquimans, Person, Pitt, Polk, Randolph, Robeson, Rockingham, Rowan, Rutherford, Sampson, Scotland, Stanly, Stokes, Surry, Swain, Transylvania, Tyrrell, Vance, Warren, Washington, Wayne, Wilson, Yadkin, and Yancey Counties.Amended by 2019 N.C. Sess. Laws 25,s. 1, eff. 6/11/2019.Amended by 2018 N.C. Sess. Laws 8,s. 1, eff. 6/14/2018.Amended by 2017 N.C. Sess. Laws 81,s. 2, eff. 6/29/2017.Amended by 2014 N.C. Sess. Laws 29,s. 1, eff. 6/25/2014.Amended by 2012 N.C. Sess. Laws 114,s. 1, eff. 6/28/2012.Amended by 2012 N.C. Sess. Laws 23,s. 3, eff. 6/12/2012.Amended by 2011 N.C. Sess. Laws 45,s. 1, eff. 4/20/2011.Amended by 2011 N.C. Sess. Laws 33,s. 1, eff. 4/12/2011.Amended by 2010 N.C. Sess. Laws 44,s. 1, eff. 7/1/2010.Amended by 2009 N.C. Sess. Laws 290,s. 1, eff. 7/13/2009.Amended by 2007 N.C. Sess. Laws 221,s. 1, eff. 7/16/2007.Amended by 2006 N.C. Sess. Laws 150,s. 1, eff. 7/20/2006.Amended by 2006 N.C. Sess. Laws 16,s. 1, eff. 7/1/2006.Amended by 2005 N.C. Sess. Laws 433, s. 2.(a), eff. 9/22/2005.Amended by 2005 N.C. Sess. Laws 109, s. 1, eff. 6/23/2005.Amended by 2004 N.C. Sess. Laws 0065, s. 1, eff. 7/8/2004.Amended by 2003 N.C. Sess. Laws 0072, s. 1, eff. 5/20/2003.Amended by 2003 N.C. Sess. Laws 0189, s. 6, eff. 6/12/2003.Amended by 2003 N.C. Sess. Laws 0354, s. 3, eff. 8/1/2003.Amended by 2002-51, s. 1, eff. 7/30/2002.Added by 2001-464, s. 1, eff. 11/16/2001.Amended by 2001-513, s. 14, eff. 7/1/2001.Duplin County, 2010 N.C. Sess. Laws 24, s. 1.