(A) On March 15, next following the year in which property taxes become due, the county treasurer shall add an execution cost of 5% of all property taxes and penalties remaining unpaid, and shall issue, in the name of the state, a warrant or execution in duplicate against each defaulting taxpayer in the treasurer’s jurisdiction, signed by the treasurer in the treasurer’s official capacity, directed to the officer authorized and directed to collect delinquent taxes, penalties and costs, requiring and commanding the officer to levy the warrant of 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.
(B) The officer to which the warrant is directed shall:
(1) On or before April 1, next following the year in which the taxes became due, mail via “certified mail, return receipt requested, deliver to addressee only” notice of delinquent property taxes, penalties and costs, to the person at the address shown on the tax receipt or at a more correct address known to the officer. The notice shall specify that if not paid on or before August 30 next, the property will be duly advertised and sold for delinquent property taxes, penalties and costs in the amount of dollars on sales day in October next, and return receipt of this certified mail notice shall be deemed equivalent to “levying by distress” hereinabove prescribed.
(2) On or before August 31, next following the year in which the taxes became due, in the event the certified mail notice has been returned, take exclusive possession of the property against which the taxes were assessed, 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 which notice shall be equivalent to levying by distress, seizing and taking exclusive possession thereof, or by taking exclusive possession of personal property.
(3) On September 1, next following the year in which the taxes become due, the county official charged with the collection of delinquent taxes shall add 5% as additional cost to the amount of delinquent taxes, penalties and costs then due, and shall proceed to properly advertise, as now provided by law, the property for sale once a week for three successive weeks for sale in October next. The advertisement shall be titled “Delinquent Tax Sale” and shall include, among other things, the tax receipt number, delinquent taxpayer’s name, the description of the property, a reference to the county auditor’s map block-parcel number being sufficient for a description of realty, the number of acres or lots and buildings, and the total of the taxes plus penalties and costs.
(‘77 Code, § 8-43) (Ord. 107, passed 3-15-82)
Statutory reference:
Similar provisions, S.C. Code § 12-51-40