S 131 Session 110 (1993-1994)
S 0131 General Bill, By M.T. Rose
A Bill to amend Section 12-45-180, as amended, Code of Laws of South Carolina,
1976, relating to penalties due on delinquent ad valorem taxes, so as to
impose interest on unpaid ad valorem taxes; and to amend Section 12-51-40, as
amended, relating to tax executions, so as to add interest to amounts due
which must be paid to make the taxes current.
01/12/93 Senate Introduced and read first time SJ-61
01/12/93 Senate Referred to Committee on Finance SJ-62
A BILL
TO AMEND SECTION 12-45-180, AS AMENDED, CODE OF
LAWS OF SOUTH CAROLINA, 1976, RELATING TO PENALTIES
DUE ON DELINQUENT AD VALOREM TAXES, SO AS TO
IMPOSE INTEREST ON UNPAID AD VALOREM TAXES; AND
TO AMEND SECTION 12-51-40, AS AMENDED, RELATING TO
TAX EXECUTIONS, SO AS TO ADD INTEREST TO AMOUNTS
DUE WHICH MUST BE PAID TO MAKE THE TAXES CURRENT.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-45-180 of the 1976 Code, as last amended
by Act 335 of 1990 is further amended by adding at the end:
"In addition to penalties, interest is due on the unpaid balance
of taxes due pursuant to this section calculated as provided in Section
12-54-20."
SECTION 2. Section 12-51-40 of the 1976 Code, as last amended
by Act 78 of 1989, is further amended to read:
"Section 12-51-40. After the county treasurer issues his
execution against a defaulting taxpayer in his jurisdiction, as provided
in Section 12-45-180, signed by him or his agent in his official
capacity, directed to the officer authorized to collect delinquent taxes,
assessments, penalties, interest, and costs, requiring him to
levy the 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, assessments, penalties, interest, and costs, the
officer to which the execution is directed shall:
(a) On April first or as soon thereafter as practicable, mail a notice
of delinquent property taxes, penalties, interest, assessments,
and costs to the owner of record at the best address available which
is either the address shown on the deed conveying the property to him,
the property address, or such other corrected or forwarding address
that the owner of record has filed with the appropriate tax authority
and to a known grantee of the delinquent taxpayer of the property on
which the delinquency exists. The notice must specify that if the
taxes, penalties, interest, assessments, and costs are not paid,
the property must be advertised and sold to satisfy the delinquency.
(b) If the taxes remain unpaid after thirty days from the date of
mailing of the delinquent notice, or as soon thereafter as practicable,
take exclusive possession of so much of the defaulting taxpayer's
property as is necessary to satisfy the payment of the taxes,
assessments, penalties, interest, and costs may be taken. In
the case of real property, exclusive possession is taken by mailing a
notice of delinquent property taxes, assessments, penalties,
interest, and costs to the defaulting taxpayer at the address
shown on the tax receipt or to a more correct address known to the
officer, by `certified mail, return receipt requested--deliver to
addressee only'. In the case of personal property, exclusive possession
is taken by mailing the notice of delinquent property taxes,
assessments, penalties, interest, and costs to the person at the
address shown on the tax receipt or to a more correct address known
to the officer. All delinquent notices shall must
specify that if the taxes, assessments, penalties, interest, and
costs are not paid on or before a subsequent sales date, the property
must be duly advertised and sold for delinquent property taxes,
assessments, penalties, interest, and costs. The return receipt
of the `certified mail' notice is equivalent to `levying by distress'.
(c) In the event If the `certified mail' notice has
been returned, take exclusive physical possession of the property
against which the taxes, assessments, penalties, interest, and
costs 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
(name of political subdivision) to be sold for delinquent taxes', the
posting of the notice is equivalent to levying by distress, seizing, and
taking exclusive possession thereof, or by taking exclusive possession
of personalty. In the case of personal property, the person officially
charged with the collection of delinquent taxes is not required to move
the personal property from where situated at the time of seizure and
further, the personal property may not be moved after seized by
anyone under penalty of conversion unless delinquent taxes,
assessments, penalties, interest, and costs have been paid.
Mobile homes are considered to be personal property for the purposes
of this section unless the owner gives written notice to the auditor of
the mobile home's annexation to the land on which it is situated.
(d) The property must be advertised for sale at public auction.
The advertisement must be in a newspaper of general circulation
within the county or municipality, if applicable, and must be entitled
`Delinquent Tax Sale'. It shall must include the
delinquent taxpayer's name and the description of the property, a
reference to the county auditor's map-block-parcel number being
sufficient for a description of realty. The advertising must be
published once a week prior to before the legal sales
date for three consecutive weeks for the sale of real property, and two
consecutive weeks for the sale of personal property. All expense of
the levy, seizure, and sale must be added and collected as additional
costs, and shall include includes, but not be limited to,
the expense of taking possession of real or personal property,
advertising, storage, identifying the boundaries of the property, and
mailing certified notices. When the real property is divisible, the tax
assessor, county treasurer, and county auditor shall ascertain that
portion of the property that is sufficient to realize a sum upon sale
sufficient to satisfy the payment of the taxes, assessments, penalties,
interest, and costs. In such cases, the officer shall partition
the property and furnish a legal description of it."
SECTION 3. Upon approval by the Governor, this act is effective
for taxes due for tax years beginning after 1992.
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