Current Status Introducing Body:Senate Bill Number:1461 Primary Sponsor:Patterson Committee Number:06 Type of Legislation:GB Subject:Property taxes, delinquent; payment provisions Residing Body:Senate Computer Document Number:BR1/2463.AC Introduced Date:Apr 09, 1992 Last History Body:Senate Last History Date:Apr 09, 1992 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Patterson Type of Legislation:General Bill
Bill Body Date Action Description CMN
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1461 Senate Apr 09, 1992 Introduced, read first time, 06
referred to Committee
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TO AMEND SECTION 12-51-50, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE SALE OF PROPERTY AT AUCTION FOR THE PAYMENT OF DELINQUENT TAXES, SO AS TO PROVIDE THAT REAL ESTATE MAY NOT BE ADVERTISED OR SOLD FOR DELINQUENT TAXES BEFORE THE ONE-YEAR ANNIVERSARY OF THE FIRST PENALTY DATE FOR THE TAX YEAR FOR WHICH THE DELINQUENT TAXES ARE DUE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-51-50 of the 1976 Code is amended by adding at the end:
"In the case of delinquent taxes on real property, the property may not be advertised or sold before the one-year anniversary of the first penalty date for the tax year for which the delinquent taxes are due and payable."
SECTION 2. This act takes effect upon approval by the Governor and applies with respect to tax executions issued after that date.