[Adopted 10-12-1982 by Ord. No. 1982-9]
A. 
January 15 next following the year in which taxes became due: The Treasurer adds a penalty of 15% to all property taxes remaining unpaid.
B. 
March 15:
(1) 
Treasurer adds execution cost of 5% of all taxes and penalties remaining unpaid.
(2) 
Treasurer issues, in the name of the state, a warrant or execution against each defaulting taxpayer, signed by him in his official capacity, directed to the officer authorized to collect delinquent taxes, penalties and costs. The warrant or execution directs the officer to levy such warrant or execution by distress and sale of so much of the defaulting taxpayer's estate, real or personal, sufficient to satisfy the taxes, penalties and costs. (S.C. Code Ann. § 12-51-40)
C. 
On or before April 1 the collection officer must mail via certified mail, return receipt requested, deliver to addressee only, notice of the delinquent taxes, penalties and costs. Notice should be sent to the person at the address shown on the tax receipt or a more correct address if known to the officer. Notice should specify that if not paid by August 30 the property will be duly advertised and sold on sales day in October. Notice should specify the amount of taxes, penalties and costs. Return receipt of this certified mail is equivalent to "levying by distress." (S.C. Code Ann. § 12-51-40)
D. 
On or before August 31, in the event the certified mail notice has been returned, the officer shall take exclusive possession of the property against which such taxes were assessed. This is done by posting a notice at one or more conspicuous places on the premises, in the case of real estate, reading "Seized by person officially charged with the collection of delinquent taxes of political subdivision to be sold for delinquent taxes." The posting of such notice shall be equivalent to levying by distress, seizing and taking exclusive possession thereof, or by taking exclusive possession of the personalty. (S.C. Code Ann. § 12-51-40)
E. 
September 1:
(1) 
Officer shall add 5% as additional cost to the delinquent taxes, penalties and costs then due.
(2) 
Officer shall properly advertise the property for sale once a week for three successive weeks for sale in October.
(3) 
Advertisement shall be titled "Delinquent Tax Sale" and shall include, among other things:
(a) 
The tax receipt number;
(b) 
The delinquent taxpayer's name;
(c) 
The description of the property (County Auditor's map - block - parcel number is sufficient);
(d) 
The number of acres or lots and buildings;
(e) 
The total of the taxes plus penalties and costs.
(S.C. Code Ann. § 12-51-40)
F. 
Sales day in October:
(1) 
Property is sold at public auction beginning at 10:00 a.m. at the front door of the courthouse for cash, payable in full on the same date.
(2) 
If more than one item is to be sold, no item shall be sold if the sale of preceding items brings sufficient funds to cover all of the defaulting taxpayer's delinquent taxes, penalties and costs. (S.C. Code Ann. § 12-51-50)
(3) 
The successful bidder shall pay cash on the day of the sale. The person in charge of collection of delinquent taxes shall furnish the purchaser with a receipt for the purchase money and annex such receipt to the duplicate warrant with the endorsement thereon of his actions thereunder. All delinquent tax sale moneys collected shall be turned over to the Treasurer. (S.C. Code Ann. § 12-51-60)
G. 
On or before October 30, the Treasurer shall make full settlement of tax sales money due to the political subdivisions for which the taxes were levied.
A. 
The defaulting taxpayer, any grantee of the owner, or any mortgage or judgment creditor may, within 18 months of the sale, redeem each item of real estate by paying taxes, penalties and costs, together with 8% interest on the whole amount if redeemed in the first year after the sale, plus an additional 4% of redeemed in the second year after the sale. (S.C. Code Ann. § 12-51-90)
B. 
Upon real estate being redeemed, the person in charge of collection of delinquent taxes shall:
(1) 
Cancel the sale in the tax book and note thereon the amount paid, by whom and when;
(2) 
Notify the successful purchaser to return the tax sale receipt;
(3) 
Refund to the purchaser the purchase price plus the interest accumulated.
(S.C. Code Ann. § 12-51-100)
C. 
Notice of redemption period. Neither more than 45 days nor less than 20 days prior to the end of the redemption period the person charged with the collection of delinquent taxes shall mail a notice to the owner of record on February 1 immediately preceding the end of the redemption period that the property has been sold and if not redeemed by paying taxes, penalties, costs and interest on or before a certain date (18 months from date of sale), a tax title will be delivered to the successful purchaser. (S.C. Code Ann. § 12-51-120)
D. 
If the property is not redeemed within the eighteen-month period, within 20 days of the expiration of the period a tax title shall be made to the purchaser or his assignee. Delivery of the tax title to the clerk of court shall be considered putting the purchaser (or assignee) in possession. Tax title should include:
(1) 
Name of defaulting taxpayer;
(2) 
Date of execution;
(3) 
Date real estate was posted and by whom;
(4) 
The dates each certified notice was mailed to the party or parties of interest, to whom mailed and whether or not received by addressee.
(S.C. Code Ann. § 12-51-130)
E. 
The purchaser is responsible for the actual cost of preparing the tax title and any documentary stamps necessary to be affixed and recording fees. (S.C. Code Ann. § 12-51-130)
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
F. 
Note: Redemption provisions do not apply to personal property. Such property cannot be redeemed. Upon payment therefor by the successful purchaser and delivery of the duplicate warrant (i.e., tax receipt) with description thereof and the following notation, the warrant is considered a bill of sale and proof of the purchaser's right to possession. (S.C. Code Ann. § 12-51-110)
A. 
If the tax sale produces an overage in cash above the total amount due, the overage shall belong to the defaulting taxpayer, to be claimed or assigned by him. If not claimed or assigned in five years from date of sale the overage escheats to the general fund of the political subdivision. Prior to the escheat date the overage shall be kept in a separate account, invested so as not to be idle and any earnings from the overage shall accrue to the political subdivision and shall be settled quarterly. (S.C. Code Ann. § 12-51-130)
B. 
Notice to mortgagees of proposed tax sales and of tax sales of properties must be given pursuant to S.C. Code Ann., Title 12, Chapter 49, Article 9, § 12-49-1120 et seq.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]