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Current Status Bill Number:View additional legislative information at the LPITS web site.400 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19990126 Primary Sponsor:Ryberg All Sponsors:Ryberg Drafted Document Number:l:\council\bills\dka\3060mm99.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Property tax collection on delinquent; sale of property prohibited under certain conditions, procedures; Taxation History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 19990126 Introduced, read first time, 06 SF referred to Committee Versions of This Bill
TO AMEND SECTION 12-51-40, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROCEDURES FOR COLLECTION OF DELINQUENT PROPERTY TAXES, SO AS TO PROHIBIT SALE OF PROPERTY OF A DELINQUENT TAXPAYER IF A CERTIFIED MAIL NOTICE OF DELINQUENCY IS UNDELIVERABLE TO THE CURRENT OWNER OF RECORD AT THE BEST ADDRESS AVAILABLE, TO PROVIDE FOR A TAX LIEN AGAINST THE PROPERTY ON WHICH A DELINQUENCY EXISTS, AND TO REQUIRE REIMBURSEMENT OF COSTS OF AN UNAUTHORIZED SALE TO THE CURRENT OWNER OF RECORD FOR HIS EXPENSES IN RECLAIMING THE PROPERTY.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-51-40(c) of the 1976 Code is amended to read:
"(c) In the event the 'certified mail' notice has been returned, take exclusive physical possession of the property against which the taxes, assessments, penalties, and costs were assessed by posting a notice at one or more conspicuous places on the premises, in the case of real estate, reading: 'Seized by person officially charged with the collection of delinquent taxes of (name of political subdivision) to be sold for delinquent taxes', the posting of the notice is equivalent to levying by distress, seizing, and taking exclusive possession thereof, or by taking exclusive possession of personalty. In the case of personal property, the person officially charged with the collection of delinquent taxes is not required to move the personal property from where situated at the time of seizure and further, the personal property may not be moved after seized by anyone under penalty of conversion unless delinquent taxes, assessments, penalties, and costs have been paid. Mobile homes are considered to be personal property for the purposes of this section unless the owner gives written notice to the auditor of the mobile home's annexation to the land on which it is situated. (1) If a 'certified mail' notice of delinquent property taxes, penalties, assessments, and costs is returned to the officer authorized to collect them as undeliverable to the current owner of record at the best address available as described in item (a), the officer authorized to collect delinquent taxes, assessments, penalties, and costs may not sell the real or personal property until the current owner of record is notified. The officer shall place a tax lien on the property to secure the interests of local political subdivisions until the current owner of record receives notice and complies with the provisions of this section. The officer may proceed with collection as provided in this section upon failure of the current owner of record to comply after receiving notice.
(2) If the treasurer sells property on which a delinquency exists without notice to the current owner of record, any costs associated with the sale, exclusive of tax, penalty, and assessment, must be reimbursed by the county to the current owner of record for expenses incurred by the owner in reclaiming his property."
SECTION 2. This act takes effect ninety days after approval by the Governor.
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