South Carolina General Assembly
113th Session, 1999-2000

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Bill 592


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Bill Number:                      592
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  19990311
Primary Sponsor:                  Hayes
All Sponsors:                     Hayes
Drafted Document Number:          l:\council\bills\nbd\11214mm99.doc
Companion Bill Number:            3694
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Subject:                          Property tax sale, delinquent; notice of 
                                  to mortgagee; Banks, Taxation, mailing of 
                                  notices


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  19990311  Introduced, read first time,           06 SF
                  referred to Committee


                             Versions of This Bill

View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-49-300, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO NOTICE OF A TAX SALE TO A MORTGAGEE OR ASSIGNEE OF A MORTGAGE, SECTION 12-51-40, AS AMENDED, RELATING TO PROCEDURES FOR COLLECTING DELINQUENT PROPERTY TAXES, AND SECTION 12-51-120, AS AMENDED, RELATING TO NOTICE TO THE CURRENT OWNER OF REAL PROPERTY OF THE RIGHT OF REDEMPTION OF THE PROPERTY AFTER ITS SALE FOR TAXES ALL SO AS TO REQUIRE THAT THE CERTIFIED MAILED NOTICE TO AN INDIVIDUAL BE BY "RESTRICTED DELIVERY, RETURN RECEIPT REQUESTED", PURSUANT TO CERTAIN UNITED STATES POSTAL SERVICE REGULATIONS, SPECIFYING THAT THE NOTICE TO AN ENTITY, RATHER THAN TO AN INDIVIDUAL, MUST BE BY CERTIFIED MAIL, "RETURN RECEIPT REQUESTED", TO THE LAST KNOWN POST OFFICE ADDRESS, WITHOUT A DESIGNATION OF "RESTRICTED DELIVERY", AND TO CONFORM THE MAILING REQUIREMENTS TO UNITED STATES POSTAL SERVICE PRACTICES.

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

SECTION 1. Section 12-49-300 of the 1976 Code, as last amended by Act 491 of 1992, is further amended to read:

"Section 12-49-300. When real estate is sold for taxes in a county, the sheriff, before delivering the title to real estate to the purchaser at such sale, shall give at least thirty days' notice of the sale to a mortgagee or assignee of a mortgage appearing of record within twenty years of the seizure who has an interest in the real estate in order that the mortgagee or assignee may have opportunity to redeem the real estate, as provided by law for the owner. The notice must be served either on the mortgagee or assignee in person or forwarded to his last known post office address by certified mail, return receipt requested-deliver to addressee only. restricted delivery, pursuant to the United States Postal Service Domestic Mail Manual section S912. If the mortgagee or assignee is an entity rather than an individual, the notice must be delivered in person to the entity or forwarded to its last known post office address by certified mail, return receipt requested, pursuant to the United States Postal Service Domestic Mail Manual section S912. When his the whereabouts of the mortgagee or assignee are unknown, the notice may be published upon petition and order as required for service of summons by publication in civil actions. The expense of the publication and petition must be paid in advance of publication by the purchaser at the sale."

SECTION 2. Section 12-51-40(b) of the 1976 Code, as last amended by Act 285 of 1998, is further amended to read:

"(b) If the taxes remain unpaid after thirty days from the date of mailing of the delinquent notice, or as soon thereafter as practicable, take exclusive possession of so much of the current owner of record's property as is necessary to satisfy the payment of the taxes, assessments, penalties, and costs. In the case of real property, exclusive possession is taken by mailing a notice of delinquent property taxes, assessments, penalties, and costs to the current owner of record at the address shown on the tax receipt or to an address of which the officer has actual knowledge, by 'certified mail, return receipt requested-restricted delivery pursuant to the United States Postal Service Domestic Mail Manual section S912. If the defaulting taxpayer is an entity rather than an individual, the notice must be mailed to the entity at its last known post office address by certified mail, return receipt requested, pursuant to the United States Postal Service Domestic Mail Manual section S912. In the case of personal property, exclusive possession is taken by mailing the notice of delinquent property taxes, assessments, penalties, and costs to the person at the address shown on the tax receipt or to an address of which the officer has actual knowledge. All delinquent notices shall specify that if the taxes, assessments, penalties, and costs are not paid before a subsequent sales date, the property must be duly advertised and sold for delinquent property taxes, assessments, penalties, and costs. The return receipt of the 'certified mail' notice is equivalent to 'levying by distress'."

SECTION 3. Section 12-51-120 of the 1976 Code, as last amended by Act 431 of 1996, is further amended to read:

"Section 12-51-120. Neither No more than forty-five days nor less than twenty days prior to before the end of the redemption period for real estate sold for taxes, the person officially charged with the collection of delinquent taxes shall mail a notice by 'certified mail, return receipt requested-restricted delivery' pursuant to the United States Postal Service Domestic Mail Manual section S912 to the owner of record immediately preceding the end of the redemption period at the best address of the owner available to the person officially charged with the collection of delinquent taxes that the real property described on the notice has been sold for taxes and if not redeemed by paying taxes, assessments, penalties, costs, and interest at the applicable rate on the bid price in the total amount of __________ dollars on or before __________ (twelve months from date of sale)

(date) __________,

a tax title will be delivered to the successful purchaser at the tax sale. If the owner of record immediately preceding the end of the redemption period is an entity rather than an individual, the notice must be mailed to the entity at its last known post office address by certified mail, return receipt requested, in accordance with the United States Postal Service Domestic Mail Manual section S912. Under For purposes of this chapter, the return of the certified mail 'undelivered' is not grounds for a tax title to be withheld or be found defective and ordered set aside or canceled of record."

SECTION 4. This act takes effect July 1, 2000, and applies to all notices mailed on or after that date.

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