(A) For delinquent taxes collected after 12-31-2003, the Treasurer of Newberry County and the Delinquent Tax Collector of Newberry County and/or the Administrator of Newberry County shall utilize the procedures set forth in this section for collecting, handling, and distributing property taxes, penalties, and costs, and for selling real and personal property levied on for unpaid taxes, penalties, and costs.
(B) For delinquent taxes collected after 12-31-2003, the Treasurer shall follow the procedures set forth in S.C. Code §§ 12-51-40 et seq., with regard to the assessing of penalties and costs for unpaid taxes, and at the time specified by state statute shall issue, in the name of the state, a warrant of execution in duplicate against each defaulting taxpayer in Newberry County, signed by the Treasurer in his or her official capacity, directed to the officer authorized and directed to collect delinquent taxes, penalties, and costs, that is, to the Delinquent Tax Collector of Newberry County, requiring and commanding him or her to levy on the warrant or 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, penalties, and costs due to the county.
(C) The officer to whom the warrant is directed, to wit, the Delinquent Tax Collector of Newberry County, shall follow the procedures set forth in the statutory provisions in S.C. Code §§ 12-51-40 et seq., for the Alternate Procedure for the Collection of Taxes, which procedures are incorporated herein by reference as fully as if set forth verbatim, and shall duly notify the defaulting taxpayer as specified therein and shall levy on the property of the defaulting taxpayer if the taxes, penalties, and costs remain unpaid, and shall thereafter sell the property, or a sufficient amount thereof as may be necessary, to satisfy the delinquent taxes, penalties, and costs due to Newberry County at the sales day provided by statute, and to follow the notice, sales, and redemption procedures set forth in S.C. Code §§ 12-51-40 et seq., and to perform all other acts required by the statutes, as now promulgated or as may be amended from time to time.
(D) The position of Delinquent Tax Collector as established by prior ordinance is ratified and confirmed and the Delinquent Tax Collector shall perform his or her duties under the control and supervision of the County Administrator and shall perform the duties as are prescribed by state statute and by this section.
(E) The Delinquent Tax Collector shall continue to have all of the powers and duties relating to the levy and sale of real and personal property as was formerly given to the Sheriff of Newberry County and which powers and duties were devolved on the Treasurer of Newberry County by Act No. 365 of the 1977 Acts and Joint Resolutions; the Delinquent Tax Collector shall have all of the powers and duties of the Office of the Delinquent Tax Collector which were devolved upon the County Treasurer by that Act.
(F) The Delinquent Tax Collector shall be required to post a bond for the faithful performance of his or her duties in the amount of $25,000, with the cost of the bond being paid by Newberry County.
(G) For the collection of delinquent taxes for which this section is not applicable, the provisions and procedures set forth in Ordinance 59 shall continue to be utilized, except to the extent the ordinance is in conflict with state statutory provisions, and in the event of any conflict between this section, Ordinance 59, and state statutes, state statutory provisions set forth in S.C. Code §§ 12-51-40 et seq., and otherwise, shall apply and be utilized.
(H) With regard to any overage collected from a tax sale and in accordance with the provisions of S.C. Code § 12-51-130, and to supplement the procedure set forth in S.C. Code § 12-51-60, the County Administrator shall establish a procedure, to be approved by resolution of County Council, whereby after a tax deed has been delivered and recorded, the owner of record immediately preceding the end of the redemption period and the defaulting taxpayer or the other person who is lawfully entitled to the overage under S.C. Code §§ 12-51-130 and/or 12-51-60, to the extent reasonably practicable, shall be notified of the existence and amount of any overage held by the county, and of the procedures that the person or persons should follow to claim same. This provision does not create a legal duty from the county or its Administrator or its other employees or officers to the owner of record immediately preceding the end of the redemption period or to the defaulting tax payer or other person lawfully entitled to claim the overage, not does it create any cause of action for the failure or alleged failure to notify the owner of record or defaulting taxpayer, or any person lawfully claiming the overage, of the existence or amount or other details of any overage resulting from a tax sale of property. Any unclaimed overage escheats to the county on the escheat date, as provided in S.C. Code § 12-51-130.
(I) This section does not affect the agreement between Newberry County and the South Carolina Association of Counties (SCAC) to participate in the Setoff Debt Collection Program administered by the SCAC, as approved by resolution of County Council No. 5-03 dated 2-19-2003.
(Ord. 01-01-04, passed 1-7-2004)