All personal property subject to taxation shall be liable to distress and sale for the payment of taxes and assessments. Upon receiving an execution directed against personal property, the Sheriff shall seize and take exclusive possession of so much of the personal property or other personal property of the taxpayer as may be necessary to raise the sums of money named therein and the costs, fees and commissions thereon and, after advertisement once a week for two consecutive weeks, sell said property on a regular sales day within the hours for legal sales to the highest bidder for cash and deliver possession of the property so sold to the purchaser upon payment of the purchase price, there shall be no redemption period for property so sold.
(Prior Code, § 19-20) (Ord. passed 12-6-1976)
Statutory reference:
Sale of property, see S.C. Code § 12-49-580