The rights granted by Sections 12-45-140 and 12-45-150 shall exist after property has been advertised for sale under tax execution if the applicant shall also pay the prorata cost of the advertisement and in any such case the sale shall continue as to the remaining property. When the segregation and payment of taxes as segregated are made after the tax has gone into execution and before advertisement, the officer charged with the enforcement of the execution shall return it to the treasurer or officer issuing it and thereupon the treasurer or other officer shall receive the old execution and give credit for the entire amount of the taxes represented thereby and shall issue a new execution against the property specified in the old execution upon which the tax has not been paid and charge the sheriff or other officer charged with the enforcement thereof with the amount of the new execution, which shall be the unpaid portion of the old execution, and no additional costs shall be allowed by reason of the issuance of the new execution.
HISTORY: 1962 Code Section 65-2006; 1952 Code Section 65-2006; 1942 Code Section 2775; 1932 Code Section 2798; Civ. C. '22 Section 497; Civ. C. '12 Section 446; Civ. C. '02 Section 399; G. S. 267; R. S. 325; 1881 (17) 1024; 1925 (34) 21; 1931 (37) 125.
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.