(A) The Town Treasurer and other town employees shall follow the procedure detailed in division (D) of this section.
(B) The above-described procedure shall be followed for the collection of any delinquent property taxes due for the tax years 1972 through 1980, inclusive.
(C) The penalty provisions incorporated in the 1981 tax notices, which notices were mailed during October 1980, shall apply during 1982. However, effective January 1, 1983, the provisions of this section shall apply to the collection of property taxes for tax year 1981 and for subsequent tax years.
(D) Outline of Alternate Procedure for the Collection of Property Taxes (Condensed from Chapter 51 of Title 12 of the S.C. Code of 1976, as amended).
(1) January 15 next following the year in which taxes became due, the Town Treasurer adds a penalty of 15% to all property taxes remaining unpaid.
(2) March 15.
(a) Treasurer adds execution cost of 5% of all taxes and penalties remaining unpaid.
(b) Treasurer issues, in the name of the State, a warrant or execution against each defaulting taxpayer, signed by the Treasurer in an official capacity, directed to an 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 § 12-51-40)
(3) On or before April 1. The Treasurer 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 Treasurer. Notice should specify that if delinquent taxes, penalties, and costs are not paid by August 30, the property will be duly advertised and sold on sales day in October. Notice should specify amount of taxes, penalties, and costs. Return receipt of this “Certified Mail” is equivalent to “levying by distress”. (S.C. Code § 12-51-40)
(4) 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 the 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 § 12-51-40)
(5) September 1.
(a) Treasurer shall add 5% as additional cost to the delinquent taxes, penalties, and costs then due.
(b) Treasurer shall properly advertise the property for sale once a week for three successive weeks for sale in October.
(c) Advertisement shall be titled “Delinquent Tax Sale” and shall include, among other things:
1. The tax receipt number;
2. The delinquent taxpayer’s name;
3. The description of the property (County Auditor’s map - block - parcel number is sufficient);
4. The number of acres or lots and buildings;
5. The total of the taxes plus penalties and costs. (S.C. § Code 12-51-40)
(6) Sales day October.
(a) Property sold at public auction beginning at 10:00 a.m. at front door of Town Hall for cash payable in full on same date.
(b) 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 § 12-51-50)
(7) Tax sale money. Successful bidder shall pay cash on the day of the sale. Person in charge of collection of delinquent taxes shall furnish the purchaser with a receipt for the purchase money and annex the receipt to the duplicate warrant with the endorsement thereon of his or her actions thereunder. All delinquent tax sale moneys collected shall be turned over to the Treasurer. (S.C. Code § 12-51-60)
(8) 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. (S.C. Code § 12-51-70)
(9) Redemption of real property. The defaulting taxpayer, any grantee of the owner, or any mortgage or judgement 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% if redeemed in the second year after the sale. (S.C. Code § 12-51-90)
(10) Upon real estate being redeemed, the person in charge of collection of delinquent taxes shall:
(a) Cancel the sale in the tax book and note thereon the amount paid, by whom and when;
(b) Notify the successful purchaser to return the tax sale receipt;
(c) Refund to the purchaser the purchase price plus the interest accumulated. (S.C. Code § 12-51-100)
(11) Notice of redemption period. Neither more than 45 days nor less than 20 days prior to the end of redemption period, the person charged with the collection of delinquent taxes shall mail to the owner of record on February 1 immediately preceding the end of the redemption period, a notice that the property has been sold and if not redeemed before a certain date (18 months from date of sale), a tax title will be delivered to the successful purchaser. ( S.C. Code § 12-51-120)
(12) If the property is not redeemed within the 18-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:
(a) Name of defaulting taxpayer;
(b) Date of execution;
(c) Date real estate was posted and by whom;
(d) 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 § 12-51-130)
(13) Purchaser is responsible in amount of $15 for cost of tax title and any documentary stamps necessary to be affixed and recording fees. (S.C. Code § 12-51-130)
(14) 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 (for example, 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 § 12-51-110)
(15) 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 or her. If not claimed or assigned in five years from date of sale, the overage escheats to the general fund of the town. Prior to 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 town and shall be settled quarterly. (S.C. Code § 12-51-130)
(16) Notice to mortgagees of proposed tax sales and of tax sales of properties must be given pursuant to S.C. Code §§ 12-49-210 through 12-49-300 inclusive.
(Ord. 82-01, passed 1-13-82)