South Carolina Code of Laws
Chapter 49 - Enforced Collection Of Taxes Generally
Section 12-49-1260. Providing copies of collateral list; use of list.

The collateral lists and supplements must be maintained by the tax collector strictly and only for the purposes provided in this article. A person in the tax collector's office may not give, release, or provide in any form to any person or entity the original or any photographic or electronic copy of the collateral lists or a list reconstructed from the tax collector's records which shows the owners of mobile or manufactured homes in a county and the names of the lienholders of these homes. The collateral lists must be used for the purposes only of notifying the lienholders of impending tax sales and the expiration of redemption periods. This section does not prevent a tax collector from integrating information obtained from the collateral lists into the tax collector's records in the same manner as the tax collector integrates information in his records obtained from other sources. This section does not prevent a tax collector from providing information to a person or entity about the name of the owner and lienholder of a particular mobile or manufactured home.
HISTORY: 2006 Act No. 386, Section 49.A, eff June 14, 2006.

Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 12 - Taxation

Chapter 49 - Enforced Collection Of Taxes Generally

Section 12-49-10. Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement.

Section 12-49-20. Time when lien attaches; procedure when property is about to be removed from jurisdiction.

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 12-49-90. Collection of taxes imposed by other states; collection in other states of taxes due South Carolina.

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.