If the official in charge of the tax sale discovers before a tax title has passed that there is a failure of any action required to be properly performed, the official may void the tax sale and refund the amount paid, plus interest in the amount actually earned by the county on the amount refunded, to the successful bidder. If the full amount of the taxes, assessments, penalties, and costs have not been paid, the property must be brought to tax sale as soon as practicable.
HISTORY: 1962 Code Section 65-2815.14; 1971 (57) 499; 1985 Act No. 166, Section 14; 2006 Act No. 386, Sections 35, 49.D, eff June 14, 2006.
Code Commissioner's Note
At the direction of the Code Commissioner, the first sentence as amended by Section 49.D of the 2006 amendment is set forth above.
Structure South Carolina Code of Laws
Chapter 51 - Alternate Procedure For Collection Of Property 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 12-51-120. 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.