Current StatusView additional legislative information at the LPITS web site.Bill Number: 505 Ratification Number: 499 Act Number 451 Introducing Body: Senate Subject: Collection of delinquent property taxes
(A451, R499, S505)
AN ACT TO AMEND SECTION 12-51-40, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO COLLECTION OF DELINQUENT PROPERTY TAXES, SO AS TO REQUIRE THE NOTICE OF DELINQUENT TAXES TO BE MAILED TO ANY SUBSEQUENT GRANTEE OF THE PROPERTY OWNER.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-51-40(a) of the 1976 Code is amended to read:
"(a) On April first or as soon thereafter as practicable, mail a notice of delinquent property taxes, penalties, assessments, and costs to the person at the address shown on the tax receipt or at a more correct address if it is known and to any known grantee of the delinquent taxpayer of the property on which the delinquency exists. The notice must specify that if the taxes, penalties, assessments, and costs are not paid, the property must be advertised and sold to satisfy the delinquency."
Time effective
SECTION 2. This act takes effect July 1, 1988.