1976 South Carolina Code of Laws
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Updated through the end of the 2005 Regular Session


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This statutory database is current through the 2005 Regular Session of the South Carolina General Assembly. Changes to the statutes enacted by the 2006 General Assembly, which will convene in January 2006, will be incorporated as soon as possible. Some changes enacted by the 2006 General Assembly may take immediate effect. The State of South Carolina and the South Carolina Legislative Council make no warranty as to the accuracy of the data, or changes which may have been enacted since the 2005 Regular Session or which took effect after this database was prepared and users rely on the data entirely at their own risk.



Title 12 - Taxation
CHAPTER 49.

ENFORCED COLLECTION OF TAXES GENERALLY

ARTICLE 1.

LIENS AND SUITS GENERALLY

SECTION 12-49-10. Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement.

All taxes, assessments and penalties legally assessed shall be considered and held as a debt payable to the State by the person against whom they shall be charged and such taxes, assessments and penalties shall be a first lien in all cases whatsoever upon the property taxed, the lien to attach at the beginning of the fiscal year during which the tax is levied. Such taxes shall be first paid out of assets of any estate of deceased persons or held in trust as assignee or trustee or the proceeds of any property held on execution or attachment. The county treasurer may enforce such lien by execution against such property or, if it cannot be levied on, he may proceed by action at law against the person holding such property.

SECTION 12-49-20. Time when lien attaches; procedure when property is about to be removed from jurisdiction.

As of December thirty-first a first lien shall attach to all real and personal property for taxes to be paid during the ensuing year, and in case such property is about to be removed from the State by bankruptcy proceedings or otherwise or is about to be taken from the jurisdiction of the county before taxes are due in the county and payable for any year, the treasurer of such county shall immediately issue his execution on such property and the sheriff of the county shall proceed to collect the taxes due on such property.

SECTION 12-49-30. Lien attaches to personal property subsequently acquired.

The lien for unpaid taxes on personal property shall also attach to any personal property subsequently acquired by the delinquent taxpayer.

SECTION 12-49-40. Property liable for distress and sale for delinquent taxes.

All personal property subject to taxation shall be liable to distress and sale for the payment of taxes, in the manner provided in this Title, and all real property returned delinquent by the county treasurer upon which the taxes shall not be paid by distress or otherwise shall be seized and sold as provided in this Title. The distress and sale of personal property shall not be a condition precedent to seizure and sale of any real property under this Title.

SECTION 12-49-50. Chattel tax may be recovered by distress or suit.

If any chattel tax shall be unpaid at the time fixed for the payment thereof or returned delinquent, as authorized by this Title, the county treasurer may not only distrain property for the payment thereof, but may recover the tax, with the penalties thereon, by action at law, proceedings in attachment or other means authorized by law to be used by private individuals in the collection of debts, which action or other proceedings shall be prosecuted in the name of such treasurer and if he shall die or go out of office before the termination of such action or proceeding or the final collection of the money, or any judgment or order therein, his successor or successors may, from time to time, be substituted as plaintiffs therein.

SECTION 12-49-60. Payment out of real estate sales proceeds.

When any real estate shall be sold under any writ, order or proceeding in any court, the court shall, on motion of any person interested in such real estate or in the purchase or proceeds of the sale thereof, order all taxes, assessments and penalties charged thereon to be paid out of the proceeds of such sale as a lien prior to all others.

SECTION 12-49-85. Uncollectible property tax, assessment, or penalty.

(A) If the person officially charged with the collection of ad valorem taxes on real or personal property for a county determines that the tax, assessment, or penalty is uncollectible, he shall record that determination and the reason for it on a list he maintains. At least annually he shall provide the list to the county auditor, who may remove a particular determination from the duplicate list, but the auditor shall record the removal and the reason for it as prescribed by the Comptroller General.

(B) The reasons for removal of a tax, assessment, or penalty from the duplicate list may include, but are not limited to:

(1) insufficient property of the person charged with the uncollectible tax, assessment, or penalty to collect it;

(2) collection of the tax, assessment, or penalty has been enjoined by a competent court.

(C) Subject to the provisions of Section 12-54-85(E), the auditor and the person officially charged with the collection of ad valorem taxes shall review the list annually. If it is later determined that the tax, assessment, or penalty was improperly removed from the duplicate list or is collectible, it must be returned to the duplicate list for collection, with all penalties and interest accruing.

SECTION 12-49-90. Collection of taxes imposed by other states; collection in other states of taxes due South Carolina.

The courts of this State shall recognize and enforce liabilities for taxation lawfully imposed by other states which extend like comity to this State. The South Carolina Department of Revenue, with the assistance of the Attorney General, is hereby empowered to bring suit in the courts of other states to collect taxes legally due this State. The officials of other states which extend a like comity to this State are empowered to sue for the collection of such taxes in the courts of this State. A certificate by the Secretary of State that such officers have authority to collect the tax shall be conclusive evidence of such authority.

ARTICLE 3.

RIGHTS OF REAL ESTATE MORTGAGEES [REPEALED]

SECTIONS 12-49-210 to 12-49-330. Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.

SECTIONS 12-49-210 to 12-49-330. Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.

SECTIONS 12-49-210 to 12-49-330. Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.

SECTIONS 12-49-210 to 12-49-330. Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.

SECTIONS 12-49-210 to 12-49-330. Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.

SECTIONS 12-49-210 to 12-49-330. Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.

SECTIONS 12-49-210 to 12-49-330. Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.

SECTIONS 12-49-210 to 12-49-330. Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.

SECTIONS 12-49-210 to 12-49-330. Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.

SECTIONS 12-49-210 to 12-49-330. Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.

SECTIONS 12-49-210 to 12-49-330. Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.

SECTIONS 12-49-210 to 12-49-330. Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.

SECTIONS 12-49-210 to 12-49-330. Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.

SECTIONS 12-49-210 to 12-49-330. Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.

SECTIONS 12-49-210 to 12-49-330. Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.

SECTIONS 12-49-210 to 12-49-330. Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.

SECTIONS 12-49-210 to 12-49-330. Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.

ARTICLE 7.

ALTERNATE METHOD OF SALE OF PERSONALTY

SECTION 12-49-910. Levy on personalty subject to tax lien; service of process.

The sheriff or tax collector may levy upon and seize the personal property of a defaulting taxpayer by serving personally upon the delinquent taxpayer and the owner of such personal property, if it has been sold or transferred subject to the tax lien, a written notice that the specific personal property of the defaulting taxpayer has been seized pursuant to the direction and provisions of the particular delinquent tax execution. A description of such personal property as entered on the return of the taxpayer shall be a sufficient description of the personal property so seized. If the delinquent taxpayer or owner of such personal property is absent from the county or cannot be found therein, then service of such notice upon the agent, tenant, servant or employee of such delinquent taxpayer or owner of such personal property or other person in the custody, possession or control of it shall be sufficient. If the delinquent taxpayer or owner of such personal property cannot be found and there is no person in the custody, possession or control of it, such service shall be made by posting such notice on the building or at the place where said personal property is located.

SECTION 12-49-920. Possession gained and lien effected by service of process.

Upon such service being made, the specific personal property of the defaulting taxpayer described in such notice of levy and seizure shall be conclusively deemed and taken to be in the exclusive possession of the sheriff or tax collector and the sum due on the particular delinquent tax execution shall constitute a first lien upon the specific personal property described in such notice.

SECTION 12-49-930. Removal of or interference with seized property.

Any person who shall remove, secrete, destroy or otherwise injure such personal property or molest, disturb or interfere with the sheriff's or tax collector's possession of such personal property shall be held liable as for a conversion and be guilty of disposing of property under a lien.

SECTION 12-49-940. Advertisement and sale of seized property.

Unless the amount due on the delinquent tax execution shall be sooner paid, the sheriff or tax collector shall, after having such personal property so seized under the delinquent tax execution advertised for sale for two weeks in a newspaper printed and circulated in the county, sell such personal property at public auction to the highest bidder for cash.

SECTION 12-49-950. Mandatory bid by Forfeited Land Commission; determination of amount of bid.

If, on the sale of such personal property, there is no bid for as much as the tax and costs then due on the delinquent tax execution, the personal property must be bid in by the Forfeited Land Commission of the county for the amount equal to the amount of all unpaid property taxes, assessments, and charges billed on the property tax bill, and all costs which may be incurred by a taxing entity as a result of the tax delinquency including taxes levied for the year in which the redemption period begins. An assessment for purposes of this section includes, but is not limited to, amounts owed a special taxing district created pursuant to Section 4-9-30, and a district created pursuant to Chapter 19 of this title and amounts owed pursuant to Chapter 15 of Title 6.

SECTION 12-49-960. Delivery of possession to purchaser.

Upon the payment of the purchase money for such personal property, the sheriff or tax collector shall deliver possession of it to the successful purchaser.

SECTION 12-49-970. Article constitutes alternative remedy.

This article shall not be construed to repeal existing tax laws, but shall be deemed and taken to be an alternative remedy for the enforcement and collection of delinquent taxes.






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