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Bill Number: 2118 Ratification Number: 38 Act Number 19 Introducing Body: House Subject: Organization, powers, duties, functions, and responsibilities of municipalities
(A19, R38, H2118)
AN ACT TO AMEND CHAPTER 7 OF TITLE 5, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE GENERAL STRUCTURE, ORGANIZATION, POWERS, DUTIES, FUNCTIONS, AND RESPONSIBILITIES OF MUNICIPALITIES, BY ADDING SECTION 5-7-300 SO AS TO PROVIDE FOR THE COLLECTION OF DELINQUENT AD VALOREM PROPERTY TAXES BY MUNICIPALITIES.
Be it enacted by the General Assembly of the State of South Carolina:
Collection of delinquent ad valorem property taxes
SECTION 1. Chapter 7 of Title 5 of the 1976 Code is amended by adding:
"Section 5-7-300. All municipalities of the State may by ordinance provide a procedure for the collection of delinquent real and personal property taxes, except taxes on motor vehicles. The municipal governing body may provide for a penalty for nonpayment of these taxes payable when the taxes become delinquent not exceeding fifteen percent of the taxes levied. The property taxes levied, with any penalty added for nonpayment when due and costs of execution, constitute a lien upon the property upon which the tax is levied until paid, paramount to all other liens, except the lien for county and state taxes. For the purpose of collecting delinquent real and personal property taxes, the municipal governing body may enforce payment against the property of delinquent property taxpayers to the same extent, and substantially in the same manner, as is provided by law for the collection of county property taxes and penalties, except that a municipal governing body may determine the municipality's tax year, penalty dates, and the amount of penalty to be added on the penalty dates. Executions to enforce the payment of the taxes and penalties must be issued under the seal of the municipality and directed to the person designated by the municipal governing body for that purpose and all sales under and by virtue of that execution must take place at a public place designated by ordinance in the municipality. Reasonable expenses not to exceed five percent of the delinquent taxes and penalties incurred in connection with executions to enforce the payment of delinquent taxes and penalties may be added and collected by the municipality. A municipality may contract with the county for the collection of municipal taxes or for the collection of delinquent municipal taxes upon such terms and conditions as may be mutually agreeable to both the municipality and the county. If a municipality contracts with a county for collection of municipal taxes or delinquent municipal taxes, then the provisions of state law which prescribe the procedure for collection of property taxes by counties must be followed. A municipality may by ordinance contract with an individual, firm, or organization to assist the municipality in collecting property or business license taxes."
SECTION 2. This act takes effect upon approval by the Governor.