If, after the return of any personal tax by any county treasurer as delinquent, the county treasurer shall know or be informed that the person against whom it is charged resides in some other county in this State or has property or debts due him therein, he shall make out and forward to the treasurer of such other county a certified statement of the name of the person against whom such taxes are charged, the value of the property on which such taxes were levied, the amount of the taxes and penalties assessed thereon and that they are delinquent, and to the aggregate of such taxes and penalties he shall add twenty-five percent as collection fees. Upon the receipt of such certificate the treasurer of such other county shall collect such delinquent taxes and penalties, with the twenty-five percent collection fees as provided in this section, for which purpose he shall have all rights, powers and remedies conferred upon the treasurer of the county in which such taxes were assessed and be allowed the same fees for distraint and sale of property as if such taxes had been levied in his own county and, upon collection made, may retain one-half of such twenty-five percent collection fees, and shall transmit the balance collected by him to the treasurer of the county from whom he received such certified statement by mail. But if the treasurer to whom any such statement is sent cannot collect the amount therein named, or any part thereof, he shall return such duplicate, so endorsed, with reasons for such noncollection.
HISTORY: 1962 Code Section 65-2002; 1952 Code Section 65-2002; 1942 Code Section 2787; 1932 Code Section 2835; Civ. C. '22 Section 510; Civ. C. '12 Section 459; Civ. C. '02 Section 411; G. S. 282; R. S. 338; 1881 (17) 1030; 2015 Act No. 87 (S.379), Section 36, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 36, substituted "return of any personal tax" for "return of any chattel tax", three times substituted "percent" for "per cent", and substituted "one-half" for "one half".
Structure South Carolina Code of Laws
Chapter 45 - County Treasurers And Collection Of Taxes
Section 12-45-15. County treasurers; continuing education requirements.
Section 12-45-17. County tax collector education requirements.
Section 12-45-20. Term of office; failure to complete term.
Section 12-45-30. Suspension and removal from office.
Section 12-45-35. Deputy treasurer.
Section 12-45-40. Publication of notice of certain tax rates.
Section 12-45-60. Only taxes on duplicates or ordered by auditor shall be collected.
Section 12-45-75. Installment payments of property tax.
Section 12-45-78. Refund of overpayments.
Section 12-45-80. County treasurer may attend at convenient places to collect tax.
Section 12-45-90. Media of payment.
Section 12-45-140. Apportionment of taxes and costs in case of transfer subsequent to assessment.
Section 12-45-150. Apportionment, prior to sale under tax execution, in case of mortgaged property.
Section 12-45-160. Procedure in apportionment cases.
Section 12-45-170. Apportionment applies to municipal taxes.
Section 12-45-180. Penalties on delinquent taxes; collection; execution.
Section 12-45-185. Waiver of penalties.
Section 12-45-220. Investments by county treasurers.
Section 12-45-260. Monthly report to county supervisor.
Section 12-45-300. Delinquent list; entry information; charge to treasurer.
Section 12-45-400. Delegation of duty to seize property of defaulting taxpayer.
Section 12-45-410. Application of payments by delinquent taxpayers.
Section 12-45-420. Waiver, dismissal or reduction of penalty based on error by county.
Section 12-45-430. Issuance of tax receipt; conditions; acceptance of lesser amount.