GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 1999

HOUSE BILL 251
RATIFIED BILL

AN ACT TO REQUIRE PAYMENT OF DELINQUENT TAXES FOR THE TOWN OF BAKERSVILLE BEFORE RECORDING DEEDS CONVEYING PROPERTY SUBJECT TO THE DELINQUENT TAXES.

The General Assembly of North Carolina enacts:

Section 1.  Section 1 of Chapter 537 of the 1987 Session Laws, as amended by S.L. 1997-410, reads as rewritten:
"Section 1.  The Register of Deeds of Mitchell County shall not receive for recordation any deed unless the following conditions are met:
(1)	The deed is accompanied by a certificate from the Mitchell County Tax Collector to the effect that all delinquent county taxes and all delinquent taxes for municipalities for which the county collects taxes have been paid with respect to the property described in the deed.
(2)	If the property described in the deed is located in whole or in part in the Town of Spruce Pine or the Town of Bakersville, the deed is accompanied by a certificate from the tax collector for each of these towns in which it is located to the effect that all delinquent municipal taxes have been paid with respect to the property."
Section 2.  This act becomes effective August 1, 1999, and applies to deeds recorded on or after that date.
In the General Assembly read three times and ratified this the 20th day of July, 1999.

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	Dennis A. Wicker
	President of the Senate

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	James B. Black
				eaker of the House of Representatives