South Carolina Code of Laws
Chapter 51 - Alternate Procedure For Collection Of Property Taxes
Section 12-51-96. Conditions of redemption.

In order for the owner of or lienholder on the "mobile home" or "manufactured home" to redeem his property as permitted in Section 12-51-95, the mobile or manufactured home subject to redemption must not be removed from its location at the time of the delinquent tax sale for a period of twelve months from the date of the sale unless the owner is required to move it by the person other than himself who owns the land upon which the mobile or manufactured home is situated. In this event, the owner of the mobile or manufactured home must notify the purchaser and the delinquent tax collector of the new location of the mobile or manufactured home, which new location also must be in this State. If the owner moves the mobile or manufactured home in violation of this section, he is guilty of a misdemeanor and, upon conviction, must be punished by a fine not exceeding one thousand dollars or imprisonment not exceeding one year, or both. In addition to the other requirements and payments necessary for an owner of a mobile or manufactured home to redeem his property after a delinquent tax sale, the defaulting taxpayer or lienholder also must pay rent to the purchaser at the time of redemption an amount not to exceed one-twelfth of the taxes for the last completed property tax year, exclusive of penalties, costs, and interest, for each month between the sale and redemption. However, the monthly rental, when calculated as provided in this section, must not be less than ten dollars. For purposes of this rent calculation, more than one-half of the days in any month counts as a whole month.
HISTORY: 1988 Act No. 647, Section 3; 1994 Act No. 506, Section 14.

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.