On March 18, 2014 The Burke County Board of Commissioners passed a resolution that prohibits recordation of deeds with delinquent taxes. This process effects all deeds recorded May 1, 2014 and after. This authority is provided to Burke County under NCGS 105-303(a)(2) and 161-31.
The exception to this rule is; an attorney may have a deed recorded, if the taxes are going to be paid by the closing attorney upon disbursement of funds. To do this the deed must contain the following statement: This instrument prepared by: (insert name), 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.
To provide this certification that no delinquent taxes are owed on a property the Tax Administrator requests the following. The Delinquent Tax Certification form be completed and remitted to the Collections Office allowing time for review. Once reviewed tax office staff will place certification on the deed to be recorded. To aid in this process the Tax office request the deed and the Delinquent Tax Certification form contain the proper GIS Pin number and correct addresses for the grantor and grantee.
All deeds will be certified that no delinquent ad valorem County or municipal taxes (when municipal taxes are collected by Burke County), or other taxes with which the Tax Collector is charged are a lien on the property described in the deed.
The Register of Deeds will refuse to record a deed that has not been certified and stamped by the Burke County Tax Office Department. Also, the grantee's address and the parcel identification number(s) must be placed on the face of the document. One form per parcel is required.