S*0748(Rat #0469, Act #0425 of 1986)  General Bill, By Setzler
 A Bill to authorize a county treasurer or tax collector to delegate to a
 deputy treasurer, to a deputy tax collector, or to the county sheriff the
 power to seize and levy upon property of a defaulting taxpayer for nonpayment
 of property taxes and to provide that any taxes paid by a delinquent taxpayer
 to a county treasurer or tax collector must be applied to the older
 chronological delinquency of the taxpayer unless the check or money order
 tendered by the taxpayer provides otherwise and to establish a procedure for
 processing it if it does, to require personal property taxes tendered be
 applied to personal property tax delinquencies and real property taxes
 tendered be applied to real property tax delinquencies.-amended title

   11/04/85  Senate Prefiled
   11/04/85  Senate Referred to Committee on Judiciary
   01/14/86  Senate Introduced and read first time SJ-60
   01/14/86  Senate Referred to Committee on Judiciary SJ-60
   02/05/86  Senate Committee report: Favorable Judiciary SJ-454
   02/06/86  Senate Read second time SJ-516
   02/06/86  Senate Ordered to third reading with notice of
                     amendments SJ-516
   02/12/86  Senate Amended SJ-556
   02/12/86  Senate Read third time and sent to House SJ-556
   02/12/86  House  Introduced and read first time HJ-637
   02/12/86  House  Referred to Committee on Ways and Means HJ-637
   04/30/86  House  Recalled from Committee on Ways and Means HJ-2748
   05/06/86  House  Objection by Rep. J. Bradley, Faber, Aydlette,
                     Washington & Foxworth HJ-2823
   05/07/86  House  Objection withdrawn by Rep. J. Bradley, Foxworth
                     & Washington HJ-2877
   05/07/86  House  Amended HJ-2877
   05/07/86  House  Read second time HJ-2878
   05/08/86  House   Read third time HJ-2927
   05/08/86  House  Returned HJ-2927
   05/08/86  Senate Concurred in House amendment and enrolled SJ-2521
   05/21/86         Ratified R 469
   05/22/86         Signed By Governor
   05/22/86         Effective date 05/22/86
   05/22/86         Act No. 425
   06/06/86         Copies available

AN ACT AUTHORIZE A COUNTY TREASURER OR TAX COLLECTOR TO DELEGATE TO A DEPUTY TREASURER, TO A DEPUTY TAX COLLECTOR, OR TO THE COUNTY SHERIFF THE POWER TO SEIZE AND LEVY UPON PROPERTY OF A DEFAULTING TAXPAYER FOR NONPAYMENT OF PROPERTY TAXES AND TO PROVIDE THAT ANY TAXES PAID BY A DELINQUENT TAXPAYER TO A COUNTY TREASURER OR TAX COLLECTOR MUST BE APPLIED TO THE OLDEST CHRONOLOGICAL DELINQUENCY OF THE TAXPAYER UNLESS THE CHECK OR MONEY ORDER TENDERED BY THE TAXPAYER PROVIDES OTHERWISE AND TO ESTABLISH A PROCEDURE FOR PROCESSING IT IF IT DOES, TO REQUIRE PERSONAL PROPERTY TAXES TENDERED BE APPLIED TO PERSONAL PROPERTY TAX DELINQUENCIES AND REAL PROPERTY TAXES TENDERED BE APPLIED TO REAL PROPERTY TAX DELINQUENCIES.

Be it enacted by the General Assembly of the State of South Carolina:

Findings

SECTION 1. The General Assembly finds that doubt exists as to the authority of a county treasurer or tax collector to delegate to others the responsibility to seize possession of property of a defaulting taxpayer. This doubt may place in issue some executions and sales of property for these purposes. The purpose of this act is to confer upon the treasurer and the tax collector the authority to delegate in writing that responsibility to their deputy or to the county sheriff.

Delegation of authority

SECTION 2. When a county treasurer or tax collector is charged by law with the collection of delinquent taxes, the county treasurer or tax collector may delegate in writing to the deputy county treasurer, to the deputy tax collector, or to the county sheriff the duty and responsibility to seize and take possession of so much of the property of a defaulting taxpayer as may be necessary to secure payment of the taxes. Upon this written delegation the officer shall proceed to seize and take possession of the property. The treasurer or tax collector thereafter shall proceed to advertise and sell the property as provided by law.

Application of taxes paid

SECTION 3. Any taxes paid by a delinquent taxpayer to a county treasurer or tax collector must be applied to the oldest chronological delinquency of the taxpayer unless the check or money order tendered by the taxpayer provides otherwise in which case it must be returned to the taxpayer together with a statement that the check or money order cannot be accepted due to the earlier delinquency. Personal property taxes tendered must be applied to personal property tax delinquencies and real property taxes tendered must be applied to real property tax delinquencies.

Time effective

SECTION 4. This act shall take effect upon approval by the Governor.