[map] South Carolina

South Carolina

Summary: After the county treasurer issues his execution against a defaulting taxpayer in his jurisdiction, as provided in Section 12-45-180, … the officer to which the execution is directed shall: (a) On April first or as soon after that as practicable, mail a notice of delinquent property taxes, penalties, assessments, and costs to the defaulting taxpayer and to a grantee of record of the property, … … The notice must specify that if the
taxes, penalties, assessments, and costs are not paid, the property must be advertised and sold to satisfy the delinquency (Sec 12-51-40). The property duly advertised must be sold, … (Sec 12-51-50). The successful bidder at the delinquent tax sale shall pay legal tender as provided in Section 12-51-50 to the person officially charged with the collection of delinquent taxes in the full amount of the bid on the day of the sale. Upon payment, the person officially charged with the collection of delinquent taxes shall furnish the purchaser a receipt for the purchase money. He must attach a copy of the receipt to the execution with the endorsement of his actions, which must be retained by him (Sec 12-51-60). (A) The defaulting taxpayer, any grantee from the owner, or any mortgage or judgment creditor may within twelve months from the date of the delinquent tax sale redeem each item of real estate by paying to the person officially charged with the collection of delinquent taxes, assessments, penalties, and costs, together with interest as provided in subsection (B) of this section (Sec12-51-90). Upon the real estate being redeemed, the person officially charged with the collection of delinquent taxes shall cancel the sale in the tax sale book and note thereon the amount paid, by whom and when. The successful purchaser, at the delinquent tax sale, shall promptly be notified by mail to return the tax sale receipt to the person officially charged with the collection of delinquent taxes in order to be expeditiously refunded the purchase price plus the interest provided in Section 12-51-90 (Sec 12-51-100). Neither more than forty-five days nor less than twenty days before the end of the redemption period for real estate sold for taxes, the person officially charged with the collection of delinquent taxes shall mail a notice by “certified mail, return receipt requested-restricted delivery” as provided in Section 12-51-40(b) to the defaulting taxpayer and to a grantee, mortgagee, or lessee of the property of record in the appropriate public records of the county. The notice
must be mailed to the best address of the owner available to the person officially charged with the collection of delinquent taxes that the real property described on the notice has been sold for taxes and if not redeemed by paying taxes, assessments, penalties, costs, and interest at the applicable rate on the bid price in the total amount of dollars on or before (twelve months from date of sale) (date) , a tax title must be delivered to the successful purchaser at the tax sale. Pursuant to this chapter, the return of the certified mail “undelivered” is not grounds for a tax title to be withheld or be found defective and ordered set aside or canceled of record (Sec 12-51-120). Upon failure of the defaulting taxpayer, a grantee from the owner, a
mortgagee, a judgment creditor, or a lessee of the property to redeem realty within the time period allowed for redemption, the person officially charged with the collection of delinquent taxes, within thirty days or as soon after that as possible, shall make a tax title to the purchaser or the purchaser’s assignee. Delivery of the tax title to the clerk of court or register of deeds is considered “putting the purchaser, or assignee, in possession” (Sec12-51-130). In all cases of tax sale the deed of conveyance, whether executed to a private person, a corporation, or a forfeited land commission, must be held and taken as prima facie evidence of a good title in the holder, that all proceedings have been regular and that all legal requirements have been complied with. No action for the recovery of land sold under the provisions of this chapter or for the recovery of the possession may be
maintained unless brought within two years from the date of sale (Sec 12-51-160).

Law: Code of Laws of South Carolina, Title 12, Chapter 51, “Alternate Procedure for Collection of Property Taxes.”

Contact
: The County Tax Collector. (Sec. 12-51-60).

Interest Rate: Depending on the month of redemption 3% to 12% penalty. (Sec. 12-51-90). First three months three percent (3%) of the bid amount. Months four, five, and six percent (6%) of the bid amount. Months seven, eight, and nine percent (9%) of the bid amount. Last three months twelve percent (12%) of the bid amount.

Auction Type: Tax Lien Certificates. (Sec. 12-51-130). A deed is not issued until the expiration of a one-year redemption period (Sec. 12-51-130).

Bidding Procedures: Premium bid / highest bid. (Sec. 12-51-55 ). The property is sold to the highest bidder; however the officer charged with the duty to sell real property and mobile or manufactured housing for nonpayment of ad valorem property taxes shall submit a bid on behalf of the Forfeited Land Commission equal to the amount of all unpaid property taxes, penalties, and costs including taxes levied for the year in which the redemption period begins. The Forfeited Land Commission is not required to bid on property known or reasonably suspected to be contaminated. If the contamination becomes known after the bid or while the commission holds the title, the title is voidable at the election of the commission. If the property is not redeemed, the excess above the amount of taxes, penalties, and costs for the year in which the property was sold must be applied first to the taxes becoming due during the redemption period. (Sec. 12-51-55).

Costs: All expenses of the levy, seizure, and sale must be added and collected as additional costs, and must include, but not be limited to, the expenses of taking possession of real or personal property, advertising, storage, identifying the boundaries of the property, and mailing certified notices. (Sec. 12-51-40).

Redemption Period: One (1) year. (Sec. 12-51-90 ). The defaulting taxpayer, any grantee from the owner, or any mortgage or judgment creditor may within twelve months from the date of the delinquent tax sale redeem each item of real estate by paying to the person officially charged with the collection of delinquent taxes, assessments, penalties, and costs, together with interest as provided in subsection (B) of this section. (Sec. 12-
51-90).

Deed Assigned at Foreclosure to: The purchaser at tax sale subject to twelve (12) month right of redemption. Upon failure of the defaulting taxpayer, a grantee from the owner, a mortgagee, a judgment creditor, or a lessee of the property to redeem realty within the time period allowed for redemption, the person officially charged with the collection of delinquent taxes, within thirty days or as soon after that as possible, shall make a tax title to the purchaser or the purchaser’s assignee. (Sec. 12-51-130).

Notes: Penalty due at Redemption: According to (Sec. 12-51-90) ‘the defaulting taxpayer, ...may within twelve months from the date of the delinquent tax sale redeem each item of real estate by paying to the person officially charged with the collection of delinquent taxes, assessments, penalties, and costs, together with interest...’

According to (Sec. 12-51-90 (B)) the amount charged to redeem is based on the month during the redemption period that the property is redeemed;
* First three months (3%) percent of the bid amount
* Months four, five, and six (6%) percent of the bid amount
* Months seven, eight, and nine (9%) percent of the bid amount
* Last three months (12%) percent of the bid amount

According to (Sec. 12-51-100) ‘Upon the real estate being redeemed,...The successful purchaser, at the delinquent tax sale, shall promptly be notified by mail to return the tax sale receipt to the person officially charged with the collection of delinquent taxes in order to be expeditiously refunded the purchase price plus the interest provided in Section 12-51-90’.

According to (Sec. 12-51-130) upon ‘failure of the defaulting taxpayer,... to redeem realty within the time period allowed for redemption, the person officially charged with the collection of delinquent taxes, within thirty days or as soon after that as possible, shall make a tax title to the purchaser or the purchaser’s assignee’.

South Carolina Contacts
number of Counties: 46

Aiken County
P.O. Box 2040
Delinquent Property Tax Division
Aiken, SC 29802-2040
Phone: (803)642-1690
www.aikencounty.net

Anderson County
P.O. Box 8002
Delinquent Property Tax Division
Anderson, SC 29622-8002
Phone: (864)260-4032
www.andersoncountysc.org

Berkeley County
223 N. Live Oak Drive
Delinquent Property Tax Division
Moncks Corner, SC 29461-3707
Phone: (843)761-6900
www.berkeley.lib.sc.us/gov.html

Charleston County
405 Bridge View Drive
Delinquent Property Tax Division
North Charleston, SC 29405-0000
Phone: (843)958-4030
www.charlestoncounty.org

Greenville County
301 University Ridge, Suite 100
Delinquent Property Tax Division
Greenville, SC 29601-3664
Phone: (864)467-7100
www.greenvillecounty.org/

Horry County
P.O. Box 677
Delinquent Property Tax Division
Conway, SC 29528-0677
Phone: (843)248-6247
www.horrycounty.org

Lexington County
212 S. Lake Drive
Delinquent Property Tax Division
Lexington, SC 29072-3437
Phone: (803)359-8000
www.lex-co.com/my_lex.html

Richland County
P.O. Box 192
Delinquent Property Tax Division
Columbia, SC 29202-0192
Phone: (803)576-2050
www.richlandonline.com

Spartanburg County
366 N. Church Street
Delinquent Property Tax Division
Spartanburg, SC 29303-3637
Phone: (864)596-2526
www.co.spartanburg.sc.us

York County
P.O. Box 66
Delinquent Property Tax Division
York, SC 29745-0066
Phone: (803)684-8512
www.yorkcountygov.com