AN ACT to require the register of deeds of avery county to refuse recordation of a deed for property subject to delinquent municipal property taxes for the village of sugar mountain.

The General Assembly of North Carolina enacts:

SECTION 1.  Section 1 of Chapter 305 of the 1963 Session Laws, as rewritten by Section 7 of S.L. 1997‑410 and Section 1 of S.L. 1998‑73, reads as rewritten:
"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.
(3)	If the property described in the deed is located in whole or in part in the Town of Banner Elk, 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.
(4)	If the property described in the deed is located in whole or in part in the Village of Sugar Mountain, the deed is accompanied by a certificate from the tax collector for the village to the effect that all delinquent municipal taxes have been paid with respect to the property."
SECTION 2.  This act is effective when it becomes law.
In the General Assembly read three times and ratified this the 1st day of July, 2010.

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		 Walter H. Dalton
	 President of the Senate

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		 Joe Hackney
	 Speaker of the House of Representatives