All taxes are due and payable between September 30 and January 15 after their assessment in each year. The Finance Director shall collect the taxes in the manner prescribed by law and give receipts therefore to the persons paying them. Any taxes paid by a delinquent taxpayer must be applied to the oldest chronological delinquency on the property for which payment was intended. In the receipts and tax notices the real estate paid on must be briefly described including tax map number and an identifiable description and the value and a description of the personal property paid on must be stated, together with the date the taxes are paid, and the amount paid.
State Law Reference:
Time for paying and collection of taxes, S.C. Code § 12-45-70