(A) Except as provided in subsection (B), the form of the notice required by Section 12-49-1190 must be substantially as follows:
"DELINQUENT TAXES
NOTICE TO LIENHOLDER
Notice is given to ________________ as the holder of a certain lien on the mobile or manufactured home below described, that there are now due and unpaid taxes for the year(s) _________________ in the amount of $___________ with accrued costs of $ ___________ for which a tax execution has been issued and levy made upon the described home owned by __________________________. The home will be sold unless the taxes are paid within forty-five days from delivery of this notice as provided by law.
Description of Mobile or Manufactured Home Levied Upon
___________________________________________________
Make or Model of Mobile or Manufactured Home
___________________________________________________
Year of Home and Full Serial Number
___________________________________________________
Owner's Name and Address
___________________________________________________
Tax Collector
___________________________________________________
Address
___________________________________________________
Date _____________________."
(B) For liens created before January 1, 1995, the form of the notice required by Section 12-49-1190 must be substantially as follows:
"DELINQUENT TAXES
NOTICE TO LIENHOLDER
Notice is given to ________________ as the holder of a certain lien on the mobile or manufactured home below described, that there are now due and unpaid taxes for the year(s) ________________ in the amount of $___________ with accrued costs of $ ___________ for which a tax execution has been issued and levy made upon the described home owned by __________________________. The home will be sold unless the taxes are paid within forty-five days from delivery of this notice as provided by law.
Description of Collateral
___________________________________________________
VIN Number
___________________________________________________
Owner's Name and Address
___________________________________________________
Tax Collector
___________________________________________________
Address
___________________________________________________
Date _____________________."
HISTORY: 2006 Act No. 386, Section 49.A, eff June 14, 2006.
Structure South Carolina Code of Laws
Chapter 49 - Enforced Collection Of Taxes Generally
Section 12-49-30. Lien attaches to personal property subsequently acquired.
Section 12-49-40. Property liable for distress and sale for delinquent taxes.
Section 12-49-50. Chattel tax may be recovered by distress or suit.
Section 12-49-60. Payment out of real estate sales proceeds.
Section 12-49-85. Uncollectible property tax, assessment, or penalty.
Section 12-49-910. Levy on personalty subject to tax lien; service of process.
Section 12-49-920. Possession gained and lien effected by service of process.
Section 12-49-930. Removal of or interference with seized property.
Section 12-49-940. Advertisement and sale of seized property.
Section 12-49-950. Mandatory bid by Forfeited Land Commission; determination of amount of bid.
Section 12-49-960. Delivery of possession to purchaser.
Section 12-49-970. Article constitutes alternative remedy.
Section 12-49-1110. Definitions.
Section 12-49-1120. Notice to mortgagee of tax sale.
Section 12-49-1130. Form of notice.
Section 12-49-1140. Record of notice.
Section 12-49-1150. Mortgagee list.
Section 12-49-1160. Form of mortgagee list.
Section 12-49-1170. How mortgagee list may be provided to tax collector; proof.
Section 12-49-1180. Effect of chapter on rights of mortgagee.
Section 12-49-1190. Tax sale of mobile or manufactured home; service of notice.
Section 12-49-1200. Form of notice.
Section 12-49-1210. Records of notice; contents.
Section 12-49-1220. Procedures for providing notice of levy and sale.
Section 12-49-1230. Collateral lists and supplements.
Section 12-49-1240. Form of collateral list and supplement.
Section 12-49-1250. Medium for delivery of collateral list and supplement.
Section 12-49-1260. Providing copies of collateral list; use of list.
Section 12-49-1270. Rights, interests and security of lienholder.
Section 12-49-1280. Circumstances not grounds for voiding tax sale.
Section 12-49-1290. Circumstances not defense to lienholder's effort to void tax sale.