GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 1999
SESSION LAW 1999-326
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,
Pine or the Town of Bakersville, the deed is accompanied by a
certificate from the tax collector for the town 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.
s/ Dennis A. Wicker
President of the Senate
s/ James B. Black
Speaker of the House of Representatives