Current Status Bill Number:View additional legislative information at the LPITS web site.748 Ratification Number:469 Act Number:425 Introducing Body:Senate Subject:Authorize a county treasurer or tax collector to delegate to a deputy treasurer, to a deputy tax collector, or to the county sheriff the power to seize and levy upon property of a defaulting taxpayer for nonpayment of property taxes
(A425, R469, S748)
AN ACT AUTHORIZE A COUNTY TREASURER OR TAX COLLECTOR TO DELEGATE TO A DEPUTY TREASURER, TO A DEPUTY TAX COLLECTOR, OR TO THE COUNTY SHERIFF THE POWER TO SEIZE AND LEVY UPON PROPERTY OF A DEFAULTING TAXPAYER FOR NONPAYMENT OF PROPERTY TAXES AND TO PROVIDE THAT ANY TAXES PAID BY A DELINQUENT TAXPAYER TO A COUNTY TREASURER OR TAX COLLECTOR MUST BE APPLIED TO THE OLDEST CHRONOLOGICAL DELINQUENCY OF THE TAXPAYER UNLESS THE CHECK OR MONEY ORDER TENDERED BY THE TAXPAYER PROVIDES OTHERWISE AND TO ESTABLISH A PROCEDURE FOR PROCESSING IT IF IT DOES, TO REQUIRE PERSONAL PROPERTY TAXES TENDERED BE APPLIED TO PERSONAL PROPERTY TAX DELINQUENCIES AND REAL PROPERTY TAXES TENDERED BE APPLIED TO REAL PROPERTY TAX DELINQUENCIES.
Be it enacted by the General Assembly of the State of South Carolina:
Findings
SECTION 1. The General Assembly finds that doubt exists as to the authority of a county treasurer or tax collector to delegate to others the responsibility to seize possession of property of a defaulting taxpayer. This doubt may place in issue some executions and sales of property for these purposes. The purpose of this act is to confer upon the treasurer and the tax collector the authority to delegate in writing that responsibility to their deputy or to the county sheriff.
Delegation of authority
SECTION 2. When a county treasurer or tax collector is charged by law with the collection of delinquent taxes, the county treasurer or tax collector may delegate in writing to the deputy county treasurer, to the deputy tax collector, or to the county sheriff the duty and responsibility to seize and take possession of so much of the property of a defaulting taxpayer as may be necessary to secure payment of the taxes. Upon this written delegation the officer shall proceed to seize and take possession of the property. The treasurer or tax collector thereafter shall proceed to advertise and sell the property as provided by law.
Application of taxes paid
SECTION 3. Any taxes paid by a delinquent taxpayer to a county treasurer or tax collector must be applied to the oldest chronological delinquency of the taxpayer unless the check or money order tendered by the taxpayer provides otherwise in which case it must be returned to the taxpayer together with a statement that the check or money order cannot be accepted due to the earlier delinquency. Personal property taxes tendered must be applied to personal property tax delinquencies and real property taxes tendered must be applied to real property tax delinquencies.
Time effective
SECTION 4. This act shall take effect upon approval by the Governor.