South Carolina Code of Laws
Chapter 51 - Alternate Procedure For Collection Of Property Taxes
Section 12-51-50. Sale of property; procedures; defaulting taxpayer or grantee with more than one item to be sold.

The property duly advertised must be sold, by the person officially charged with the collection of delinquent taxes, at public auction at the courthouse or other convenient place within the county, if designated and advertised, on the advertised date for legal tender payable in full by cash, cashier's check, certified check, or money order on the date of the sale. If the defaulting taxpayer or the grantee of record of the property has more than one item advertised to be sold, as soon as sufficient funds have been accrued to cover all of the delinquent taxes, assessments, penalties, and costs, further items must not be sold.
HISTORY: 1962 Code Section 65-2815.4; 1971 (57) 499; 1985 Act No. 166, Section 5; 1997 Act No. 146, Section 1; 2000 Act No. 399, Section 3(X)(4), eff January 1, 2001; 2012 Act No. 186, Section 3, eff June 7, 2012.

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.