(A) Under and by virtue of a warrant or execution for real property taxes, the Sheriff shall:
(1) Seize and take exclusive possession of so much of the defaulting taxpayer’s estate, real, personal or both, as may be necessary to raise the sums of money named therein and charges thereon;
(2) After due advertisement, sell the property so seized before the courthouse door in the county, on a regular sales day and within the usual hours for public sales for cash;
(3) Give to the purchaser upon his or her complying with the terms of sale a receipt for the purchase money and annex such receipt to the duplicate warrant with the endorsement thereon of his or her action thereunder;
(4) After deducting from the proceeds of sale the costs and expenses of sale, pay over to the Town Clerk the taxes, charges and penalties due and incurred by the defaulting taxpayer; and
(5) Upon written notice given or information ascertained from the records of any mortgage or other lien on the premises so sold for taxes, hold the excess, if any, until authorized or directed by proper judicial authority as to the mode of disposition thereof or until he or she shall receive the written consent of the defaulting taxpayer that the excess be paid over to a mortgagee or lien creditor, according to priority if more than one, when he or she shall comply with such authorization or direction of proper judicial authority or with the terms of such written consent.
(B) The Sheriff shall not make title to the purchaser until the expiration of 12 months from the day of sale and then only if the property sold be not redeemed as provided in this chapter.
(Prior Code, § 19-17) (Ord. passed 12-6-1976)
Statutory reference:
Seizure, see S.C. Code § 12-49-460