South Carolina Code of Laws
Chapter 51 - Alternate Procedure For Collection Of Property Taxes
Section 12-51-140. Notice to mortgagees.

The provisions of Sections 12-49-1110 through 12-49-1290, inclusive, relating to notice to mortgagees of proposed tax sales and of tax sales of properties covered by their respective mortgages are adopted as a part of this chapter.
HISTORY: 1962 Code Section 65-2815.13; 1971 (57) 499.

Code Commissioner's Note
At the direction of the Code Commissioner, "Sections 12-49-1110 through 12-49-1290" was substituted for "Sections 12-49-210 through 12-49-300" because the latter sections were repealed.

Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 12 - Taxation

Chapter 51 - Alternate Procedure For Collection Of Property Taxes

Section 12-51-40. Default on payment of taxes; levy of execution by distress and sale; notice of delinquent taxes; seizure of property; advertisement of sale.

Section 12-51-50. Sale of property; procedures; defaulting taxpayer or grantee with more than one item to be sold.

Section 12-51-55. Required bid on behalf of Forfeited Land Commission when property sold for ad valorem taxes.

Section 12-51-60. Payment by successful bidder; receipt; disposition of proceeds.

Section 12-51-70. Default by successful bidder; readvertisement of property.

Section 12-51-80. Settlement by treasurer.

Section 12-51-90. Redemption of real property; assignment of purchaser's interest.

Section 12-51-95. Owner of mobile or manufactured home may redeem property.

Section 12-51-96. Conditions of redemption.

Section 12-51-100. Cancellation of sale upon redemption; notice to purchaser; refund of purchase price.

Section 12-51-110. Personal property shall not be subject to redemption; purchaser's bill of sale and right of possession.

Section 12-51-120. Notice of approaching end of redemption period.

Section 12-51-130. Execution and delivery of tax title; costs and fees; overages.

Section 12-51-135. Removal of erroneously issued warrants.

Section 12-51-140. Notice to mortgagees.

Section 12-51-150. Official may void tax sales.

Section 12-51-160. Deed as evidence of good title; statute of limitations.

Section 12-51-170. Contract with county for collection of taxes due municipality.