S 0640 General Bill, By Pinckney, Anderson, O'Dell, Malloy, Hutto, Reese, 
Patterson, Richardson, Matthews and Thomas
 A BILL 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.

   03/22/05  Senate Introduced and read first time SJ-3
   03/22/05  Senate Referred to Committee on Finance SJ-3

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.