Upon failure of taxes, penalties and costs to be paid in full before 10:00 a.m. on sales day in October next; following the year in which the taxes became due, the property duly advertised shall be sold by the person officially charged with the collection of delinquent taxes at public auction at the front door of the courthouse beginning at 10:00 a.m. for cash, payable in full on the same date. In case a defaulting taxpayer has more than one item advertised to be sold, no item shall be sold following the sale of one or more preceding items which bring sufficient funds to cover all of the defaulting taxpayer’s delinquent taxes, penalties and costs.
(‘77 Code, § 8-44) (Ord. 107, passed 3-15-82)
Statutory reference:
Similar provisions, S.C. Code § 12-51-50