<div class="chunk-title">Sec. 66-2. - Register of deeds; property subject to delinquent taxes.</div>
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               (a)
               
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               The register of deeds of the county shall not accept any deed transferring real property
               for registration unless the county tax collector has certified that no delinquent
               ad valorem county taxes, or other taxes with which the collector is charged, are a
               lien on the property described in the deed.
               
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               (b)
               
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               The register of deeds of the county shall accept without certification from the county
               tax collector a deed submitted for registration under the supervision of a licensed
               state attorney and containing the following statement on the deed:
               
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               "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."
               
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               (c)
               
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               The tax collector is authorized to develop such forms, stamps, policies, and other
               administrative mechanisms as are necessary and otherwise consistent with law to carry
               out the intent of this resolution.
               
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               (d)
               
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               This section shall apply to all deeds submitted for registration after May 1, 2014.
               
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            <p class="historynote0">
               (Res. No. 2014-08, 3-18-2014)
               
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