North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-317.2 — Report on transfers of real property
To facilitate the accurate appraisal of real property for taxation, the information listed in this section must be included in each deed conveying property. The following information is required: (1) The name of each grantor and grantee and the mailing address of each grantor and grantee. (2) A statement whether the property includes the primary residence of a grantor. Failure to comply with this section does not affect the validity of a duly recorded deed. This section does not apply to deeds of trust, deeds of release, or similar instruments. (2009-454, s. 1.) Article 20. Approval, Preparation, Disposition of Records.
Source: official text