Current Status Bill Number:170 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19950110 Primary Sponsor:Rose All Sponsors:Rose Drafted Document Number:JIC\5084HTC.95 Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Property tax payments, delinquent
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
Senate 19950110 Introduced, read first time, 06 SF
referred to Committee
Senate 19941017 Prefiled, referred to Committee 06 SF
View additional legislative information at the LPITS web site.
TO AMEND SECTION 12-45-180, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PENALTIES DUE ON DELINQUENT AD VALOREM TAXES, SO AS TO IMPOSE INTEREST ON UNPAID AD VALOREM TAXES; AND TO AMEND SECTION 12-51-40, AS AMENDED, RELATING TO TAX EXECUTIONS, SO AS TO ADD INTEREST TO AMOUNTS DUE WHICH MUST BE PAID TO MAKE THE TAXES CURRENT.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-45-180 of the 1976 Code, as last amended by Act 9 of 1993, is further amended by adding at the end:
"In addition to penalties, interest is due on the unpaid balance of taxes due pursuant to this section calculated as provided in Section 12-54-20."
SECTION 2. Section 12-51-40 of the 1976 Code, as last amended by Act 78 of 1989, is further amended to read:
"Section 12-51-40. After the county treasurer issues his execution against a defaulting taxpayer in his jurisdiction, as provided in Section 12-45-180, signed by him or his agent in his official capacity, directed to the officer authorized to collect delinquent taxes, assessments, penalties, interest, and costs, requiring him to levy the execution by distress and sale of so much of the defaulting taxpayer's estate, real or personal, or both, as may be sufficient to satisfy the taxes, assessments, penalties, interest, and costs, the officer to which the execution is directed shall:
(a) On April first or as soon thereafter as practicable, mail a notice of delinquent property taxes, penalties, interest, assessments, and costs to the owner of record at the best address available which is either the address shown on the deed conveying the property to him, the property address, or such other corrected or forwarding address that the owner of record has filed with the appropriate tax authority and to a known grantee of the delinquent taxpayer of the property on which the delinquency exists. The notice must specify that if the taxes, penalties, interest, assessments, and costs are not paid, the property must be advertised and sold to satisfy the delinquency.
(b) If the taxes remain unpaid after thirty days from the date of mailing of the delinquent notice, or as soon thereafter as practicable, take exclusive possession of so much of the defaulting taxpayer's property as is necessary to satisfy the payment of the taxes, assessments, penalties, interest, and costs may be taken. In the case of real property, exclusive possession is taken by mailing a notice of delinquent property taxes, assessments, penalties, interest, and costs to the defaulting taxpayer at the address shown on the tax receipt or to a more correct address known to the officer, by `certified mail, return receipt requested--deliver to addressee only'. In the case of personal property, exclusive possession is taken by mailing the notice of delinquent property taxes, assessments, penalties, interest, and costs to the person at the address shown on the tax receipt or to a more correct address known to the officer. All delinquent notices shall must specify that if the taxes, assessments, penalties, interest, and costs are not paid on or before a subsequent sales date, the property must be duly advertised and sold for delinquent property taxes, assessments, penalties, interest, and costs. The return receipt of the `certified mail' notice is equivalent to `levying by distress'.
(c) In the event If the `certified mail' notice has been returned, take exclusive physical possession of the property against which the taxes, assessments, penalties, interest, and costs were assessed by posting a notice at one or more conspicuous places on the premises, in the case of real estate, reading: `Seized by person officially charged with the collection of delinquent taxes of (name of political subdivision) to be sold for delinquent taxes', the posting of the notice is equivalent to levying by distress, seizing, and taking exclusive possession thereof, or by taking exclusive possession of personalty. In the case of personal property, the person officially charged with the collection of delinquent taxes is not required to move the personal property from where situated at the time of seizure and further, the personal property may not be moved after seized by anyone under penalty of conversion unless delinquent taxes, assessments, penalties, interest, and costs have been paid. Mobile homes are considered to be personal property for the purposes of this section unless the owner gives written notice to the auditor of the mobile home's annexation to the land on which it is situated.
(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 shall 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 prior to 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 expense of the levy, seizure, and sale must be added and collected as additional costs, and shall include includes, but not be limited to, the expense 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 shall 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, interest, and costs. In such cases, the officer shall partition the property and furnish a legal description of it."
SECTION 3. Upon approval by the Governor, this act is effective for taxes due for tax years beginning after 1994.