The State of South Carolina renounces all title by forfeiture for nonpayment of taxes to each and every parcel of land in the several counties of the State listed on the forfeited land record on December 24, 1887 and will treat them hereafter as the lands of the former owner, his heirs or assigns. But this renunciation of title is upon the reservation and condition that the State may hereafter collect by suit at law or other legal method from such lands a sum equal to the aggregate amount of all annual assessments for taxes with the penalties that might and would have been assessed and charged against such lands in case they had never been declared delinquent and forfeited. The retention of the possession and use of such lands for ninety days after December 24, 1887 by such former owner, his heirs or assigns shall be sufficient evidence of his acquiescence in and acceptance of the reservations and conditions of such renunciation of title.
HISTORY: 1962 Code Section 65-2931; 1952 Code Section 65-2931; 1942 Code Section 2147; 1932 Code Section 2147; Civ. C. '22 Section 107; Civ. C. '12 Section 102; Civ. C. '02 Section 98; 1887 (19) 864.
Structure South Carolina Code of Laws
Section 12-59-10. Creation and membership of county forfeited land commissions.
Section 12-59-20. Organization of Commission; compensation of secretary; quorum.
Section 12-59-40. Sale of forfeited lands; method and terms of sale.
Section 12-59-70. Sale by former owner of forfeited land; commission may convey such property.
Section 12-59-80. Commission may assign its bids.
Section 12-59-85. Forfeited land commission.
Section 12-59-90. Execution of deeds and validation of certain deeds.
Section 12-59-100. Deposit of funds from sale of forfeited land commission.
Section 12-59-120. Commission shall have access to tax records.
Section 12-59-130. Municipal forfeited land commissions.
Section 12-59-140. Emergency procedures for county forfeited land commission.
Section 12-59-150. Certain purchasers prohibited from buying forfeited land.
Section 12-59-310. Title of State by forfeiture prior to 1887 renounced.
Section 12-59-320. State Fiscal Accountability Authority shall hear petition for relief.
Section 12-59-330. Lien against such formerly forfeited lands.