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. - After the county treasurer issues his execution against a defaulting...

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...

Section 12-51-55. Required bid on behalf of Forfeited Land Commission when property sold for ad valorem taxes. - The officer charged with the duty to sell real property...

Section 12-51-60. Payment by successful bidder; receipt; disposition of proceeds. - The successful bidder at the delinquent tax sale shall pay...

Section 12-51-70. Default by successful bidder; readvertisement of property. - If the successful bidder fails to remit in legal tender...

Section 12-51-80. Settlement by treasurer. - The treasurer shall make full settlement of tax sale monies,...

Section 12-51-90. Redemption of real property; assignment of purchaser's interest. - (A) The defaulting taxpayer, any grantee from the owner, or...

Section 12-51-95. Owner of mobile or manufactured home may redeem property. - Notwithstanding the provisions of Section 12-51-110, the owner or lienholder...

Section 12-51-96. Conditions of redemption. - In order for the owner of or lienholder on the...

Section 12-51-100. Cancellation of sale upon redemption; notice to purchaser; refund of purchase price. - Upon the real estate being redeemed, the person officially charged...

Section 12-51-110. Personal property shall not be subject to redemption; purchaser's bill of sale and right of possession. - For personal property, there is no redemption period subsequent to...

Section 12-51-120. Notice of approaching end of redemption period. - Neither more than forty-five days nor less than twenty days...

Section 12-51-130. Execution and delivery of tax title; costs and fees; overages. - Upon failure of the defaulting taxpayer, a grantee from the...

Section 12-51-135. Removal of erroneously issued warrants. - If a warrant, which has been filed with the clerk...

Section 12-51-140. Notice to mortgagees. - The provisions of Sections 12-49-1110 through 12-49-1290, inclusive, relating to...

Section 12-51-150. Official may void tax sales. - If the official in charge of the tax sale discovers...

Section 12-51-160. Deed as evidence of good title; statute of limitations. - In all cases of tax sale the deed of conveyance,...

Section 12-51-170. Contract with county for collection of taxes due municipality. - A county and municipality may contract for the collection of...