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S. 732
STATUS INFORMATION
General Bill
Sponsors: Senators Pinckney, J. Verne Smith, Leventis, Anderson and Richardson
Document Path: l:\council\bills\ggs\22107htc03.doc
Introduced in the Senate on May 29, 2003
Introduced in the House on January 14, 2004
Currently residing in the House Committee on Ways and Means
Summary: Property taxes, delinquent tax sales
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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5/29/2003 Senate Introduced, read first time, placed on calendar without
reference SJ-8
5/30/2003 Senate Read second time SJ-2
5/30/2003 Senate Ordered to third reading with notice of amendments SJ-2
1/13/2004 Senate Read third time and sent to House SJ-48
1/14/2004 House Introduced and read first time HJ-8
1/14/2004 House Referred to Committee on Ways and Means HJ-8
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
Indicates Matter Stricken
Indicates New Matter
INTRODUCED
May 29, 2003
S. 732
Introduced by Senators Pinckney, J. Verne Smith, Leventis and Anderson
S. Printed 5/29/03--S.
Read the first time May 29, 2003.
TO AMEND SECTION 12-51-40, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE METHOD OF COLLECTION OF DELINQUENT PROPERTY TAXES, SO AS TO REQUIRE RATHER THAN ALLOW THE TAX ASSESSOR, COUNTY TREASURER, AND COUNTY AUDITOR TO DIVIDE A DIVISIBLE PARCEL OF REAL PROPERTY FOR PURPOSES OF THE DELINQUENT TAX SALE AND OFFER A PORTION OF THE PARCEL SUFFICIENT TO SATISFY THE PAYMENT OF THE TAXES, ASSESSMENTS, PENALTIES, AND COSTS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-51-40(d) of the 1976 Code, as last amended by Act 399 of 2000, is further amended to read:
"(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 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 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 expenses of the levy, seizure, and sale must be added and collected as additional costs, and must include, but not be limited to, the expenses 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 may must 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, and costs. In those cases, the officer may shall partition the property and furnish a legal description of it."
SECTION 2. This act takes effect upon approval by the Governor and applies for property tax delinquencies occurring on or after that date.
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