Unless the amount due on the delinquent tax execution shall be sooner paid, the tax collector shall, after having such personal property so seized under the delinquent tax execution advertised for sale for two weeks in a newspaper printed and circulated in the county, sell such personal property at public auction to the highest bidder for cash.
HISTORY: 1962 Code Section 65-2824; 1952 Code Section 65-2824; 1944 (43) 1328; 2015 Act No. 87 (S.379), Section 48, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 48, amended the section by removing the sheriff from tax sale collection process.
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.