GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1997

H	1 

HOUSE BILL 832

Short Title:  Newland/Spruce Pine Tax Payment.	(Local)

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Sponsors: Representatives Thompson; and Buchanan.

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Referred to:  Local and Regional Government II, if favorable, Finance.

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April 7, 1997

A BILL TO BE ENTITLED
AN ACT TO REQUIRE PAYMENT OF DELINQUENT TAXES FOR THE TOWN OF NEWLAND IN AVERY COUNTY AND THE TOWN OF SPRUCE PINE IN MITCHELL COUNTY BEFORE RECORDING DEEDS CONVEYING PROPERTY SUBJECT TO THE DELINQUENT TAXES.
The General Assembly of North Carolina enacts:
Section 1.  Section 1 of Chapter 305 of the 1963 Session Laws is rewritten to read:
"Section 1.  The Register of Deeds of Avery County shall not receive for recordation any deed unless the following conditions are met:
(1)	The deed is accompanied by a certificate from the Avery 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 Newland, the deed is accompanied by a certificate from the tax collector for the town to the effect that all delinquent municipal taxes have been paid with respect to the property."
Section 2.  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, the deed is accompanied by a certificate from the tax collector for the town to the effect that all delinquent municipal taxes have been paid with respect to the property.
Section 3.  This act becomes effective August 1, 1997, and applies to deeds recorded on or after that date.