H 4749 General Bill, By L.S. Taylor, J. Brown, A.W. Byrd, Canty, Cobb-Hunter, 
J.L.M. Cromer, Harvin, M. McLeod, T.F. Rogers, Scott and C.Y. Waites
 A Bill to amend Section 12-45-180, as amended, Code of Laws of South Carolina,
 1976, relating to penalties on delinquent taxes, collection of delinquent
 taxes, and execution of delinquent taxes, so as to delay the date on which the
 county treasurer is authorized to issue his tax execution, and to amend
 Section 12-51-40, as amended, relating to tax executions and procedures for
 the seizure and sale of the property, so as to revise certain dates in the
 Section.

   04/15/92  House  Introduced and read first time HJ-18
   04/15/92  House  Referred to Committee on Ways and Means HJ-18

A BILL

TO AMEND SECTION 12-45-180, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PENALTIES ON DELINQUENT TAXES, COLLECTION OF DELINQUENT TAXES, AND EXECUTION OF DELINQUENT TAXES, SO AS TO DELAY THE DATE ON WHICH THE COUNTY TREASURER IS AUTHORIZED TO ISSUE HIS TAX EXECUTION, AND TO AMEND SECTION 12-51-40, AS AMENDED, RELATING TO TAX EXECUTIONS AND PROCEDURES FOR THE SEIZURE AND SALE OF THE PROPERTY, SO AS TO REVISE CERTAIN DATES IN THE SECTION.

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 335 of 1990, is further amended to read:

"Section 12-45-180. When the taxes and assessments or any portion of the taxes and assessments charged against any property or person on the duplicate for the current fiscal year are not paid before the sixteenth day of January or thirty days after the mailing of tax notices, whichever occurs later, the county auditor shall add a penalty of three percent on the county duplicate and the county treasurer shall collect the penalty. If the taxes, assessments, and penalty are not paid before the second day of the next February, an additional penalty of seven percent must be added by the county auditor on the county duplicate and collected by the county treasurer. If the taxes, assessments, and penalties are not paid before the seventeenth day of the next March, an additional penalty of five percent must be added by the county auditor on the county duplicate and collected by the county treasurer. If the taxes, assessments, and penalties are not paid before the seventeenth fifteenth day of March January next following, the county treasurer shall issue his tax execution to the officer authorized and directed to collect delinquent taxes, assessments, penalties, and costs for their collection as provided in Chapter 51 of this title and they must be collected as required by that chapter. The United States postmark is the determining date for mailed payments. If the payment dates required by this section fall on a Saturday, Sunday, or legal holiday, the dates are extended to the end of the second business day immediately following which is not a Saturday, Sunday, or legal holiday."

SECTION 2. Section 12-51-40(a) of the 1976 Code, as last amended by Act 78 of 1989, is further amended to read:

"(a) On April first following the issuance of the tax execution by the County Treasurer or as soon thereafter as practicable, mail a notice of delinquent property taxes, penalties, 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, assessments, and costs are not paid, the property must be advertised and sold to satisfy the delinquency."

SECTION 3. This act takes effect upon approval by the Governor.