Current Status Bill Number:3558 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19970227 Primary Sponsor:Boan All Sponsors:Boan Drafted Document Number:dka\4028mm.97 Companion Bill Number:343 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Property taxes, delinquent; alternative site for sale of, forms of payment, Taxation
Body Date Action Description Com Leg Involved
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House 19970227 Introduced, read first time, 30 HWM
referred to Committee
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TO AMEND SECTION 12-51-50, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE SALE OF PROPERTY FOR DELINQUENT TAXES, SO AS TO PROVIDE AN ALTERNATIVE SITE FOR THE SALE AND TO SPECIFY FORMS OF PAYMENT.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-51-50 of the 1976 Code is amended to read:
"Section 12-51-50. The property duly advertised must be sold by the person officially charged with the collection of delinquent taxes at public auction at the courthouse or other building owned or leased by the county if designated and advertised on a legal sales date during regular hours for legal tender payable in full by cash, cashier's check, certified check, or money order on the date of the sale. In case the defaulting taxpayer has more than one item advertised to be sold, as soon as sufficient funds have been accrued to cover all of the defaulting taxpayer's delinquent taxes, assessments, penalties, and costs, no further items may be sold."
SECTION 2. This act takes effect January 1, 1998.