After the Finance Director issues his execution against a defaulting taxpayer in his jurisdiction, as provided in § 1-5-6, signed by him or his agent in his official capacity, requiring him to levy the execution by distress and sale of so much of the defaulting taxpayer's estate, real or personal, or both, as may be sufficient to satisfy the taxes and penalties, he shall:
(A) On April 1 or as soon thereafter as practicable, mail a notice of delinquent property taxes, penalties, assessments, and costs, to the person at the address shown on the tax receipt or at the more correct address if it is known. The notice shall specify that if the taxes, penalties, assessments, and costs are not paid, the property must be duly advertised and sold to satisfy the delinquency.
(Ord. 90-16, passed- -)
(B) If the taxes remain unpaid after thirty (30) days from the date of mailing of the delinquent notice, or as soon thereafter as practicable, take exclusive possession of so much of the defaulting taxpayer's property as is necessary to satisfy the payment of the taxes, penalties, assessments, and costs. In the case of real property, exclusive possession is taken by mailing a notice of delinquent property taxes, penalties, assessments, and costs to the defaulting taxpayer at the address shown on the tax receipt or to a more correct address known to the officer, by "certified mail, return receipt requested; deliver to addressee only." In the case of personal property, exclusive possession is taken by mailing the notice of delinquent property taxes, penalties, assessments, and costs to the person at the address shown on the tax receipt or to a more correct address known to the officer. All delinquent notices shall specify that if the taxes, penalties, assessments, and costs are not paid on or before a subsequent sales date, the property must be duly advertised and sold for delinquent property taxes, penalties, assessments and costs. The return receipt of the certified mail notice is equivalent to levying by distress.
(C) In the event the certified mail notice has been returned, take exclusive physical possession of the property against which the taxes, penalties, assessments, and costs were assessed by posting a notice at one or more conspicuous places on the premises, in the case of real estate, reading: "Seized by the City of Dillon to be sold for delinquent taxes." The posting of the notice is equivalent to levying by distress, seizing, and taking exclusive possession thereof, or by taking exclusive possession of personal property. In the case of personal property, the Finance Director is not required to move the personal property from where situated at the time of seizure and further, the personal property may not be moved after seizure by anyone under penalty of conversion unless delinquent taxes, assessments, and costs have been paid. Mobile homes are considered to be personal property for the purposes of this section unless the owner gives written notice to the county auditor of the mobile home's annexation to the land on which it is situated.
(D) The property must be advertised for sale at public auction. The advertisement must be in a newspaper of general circulation within the municipality and must be entitled "Delinquent Tax Sale." It shall include the delinquent taxpayer's name and description of the property, a reference to the county auditor's map-block-parcel number being sufficient for a description of realty. The advertising must be published once a week prior to the legal sales date for three (3) consecutive weeks for the sale of real property and two (2) consecutive weeks for the sale of personal property. All expenses of the levy, seizure, and sale must be added and collected as additional costs, and shall include, but not be limited to, the expense of taking possession of real or personal property, advertising, storing, identifying the boundaries of the property, and mailing certified notices.
(Ord. CM-90-16, passed 7-9-1990)
State Law Reference:
Execution and Sale of Property, S.C. Code §§ 12-51-40 et seq.