S 0400 General Bill, By Ryberg
Summary: Property tax collection on delinquent; sale of property prohibited under certain conditions, procedures; Taxation
    A BILL TO AMEND SECTION 12-51-40, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROCEDURES FOR COLLECTION OF DELINQUENT PROPERTY TAXES, SO AS TO PROHIBIT SALE OF PROPERTY OF A DELINQUENT TAXPAYER IF A CERTIFIED MAIL NOTICE OF DELINQUENCY IS UNDELIVERABLE TO THE CURRENT OWNER OF RECORD AT THE BEST ADDRESS AVAILABLE, TO PROVIDE FOR A TAX LIEN AGAINST THE PROPERTY ON WHICH A DELINQUENCY EXISTS, AND TO REQUIRE REIMBURSEMENT OF COSTS OF AN UNAUTHORIZED SALE TO THE CURRENT OWNER OF RECORD FOR HIS EXPENSES IN RECLAIMING THE PROPERTY.
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01/26/99	Senate	Introduced and read first time SJ-6
01/26/99	Senate	Referred to Committee on Finance SJ-6