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Bill 1239

                    Current Status

Bill Number:                      1239
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  20000314
Primary Sponsor:                  Grooms
All Sponsors:                     Grooms
Drafted Document Number:          l:\council\bills\dka\3763mm00.doc
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Subject:                          Property tax sales, delinquent; 
                                  requirement real property be partitioned 
                                  before sale deleted; Taxation


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  20000314  Introduced, read first time,           06 SF
                  referred to Committee


              Versions of This Bill

TO AMEND SECTION 12-51-40, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROCEDURES FOR EFFECTING A SALE OF REAL PROPERTY FOR DELINQUENT TAXES, SO AS TO REMOVE THE REQUIREMENT THAT THE REAL PROPERTY BE PARTITIONED BEFORE THE SALE.

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

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

"(d) The property must be advertised for sale at public auction. The advertisement must be in a newspaper of general circulation within the county or municipality, if applicable, and must be entitled 'Delinquent Tax Sale'. It shall include the delinquent taxpayer's name and the description of the property, a reference to the county auditor's map-block-parcel number being sufficient for a description of realty. The advertising must be published once a week prior to the legal sales date for three consecutive weeks for the sale of real property, and two consecutive weeks for the sale of personal property. All expense of the levy, seizure, and sale must be added and collected as additional costs, and shall include, but not be limited to, the expense of taking possession of real or personal property, advertising, storage, identifying the boundaries of the property, and mailing certified notices. When the real property is divisible, the tax assessor, county treasurer, and county auditor shall ascertain that portion of the property that is sufficient to realize a sum upon sale sufficient to satisfy the payment of the taxes, assessments, penalties, and costs. In such cases, the officer shall partition the property and furnish a legal description of it."

SECTION 2. This act takes effect upon approval by the Governor.

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