South Carolina General Assembly
107th Session, 1987-1988

Bill 505

                    Current Status

Bill Number:               505
Ratification Number:       499
Act Number                 451
Introducing Body:          Senate
Subject:                   Collection of delinquent property
                           taxes
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A451, R499, S505)

AN ACT TO AMEND SECTION 12-51-40, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO COLLECTION OF DELINQUENT PROPERTY TAXES, SO AS TO REQUIRE THE NOTICE OF DELINQUENT TAXES TO BE MAILED TO ANY SUBSEQUENT GRANTEE OF THE PROPERTY OWNER.

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

SECTION 1. Section 12-51-40(a) of the 1976 Code is amended to read:

"(a) On April first or as soon thereafter as practicable, mail a notice of delinquent property taxes, penalties, assessments, and costs to the person at the address shown on the tax receipt or at a more correct address if it is known and to any 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."

Time effective

SECTION 2. This act takes effect July 1, 1988.