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Bill 38

                    Current Status

Bill Number:                      38
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  20010110
Primary Sponsor:                  Wilson
All Sponsors:                     Wilson, Reese, Branton
Drafted Document Number:          l:\council\bills\dka\4044mm01.doc
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Subject:                          Property taxes, delinquent; collection 
                                  of, redemption period, provisions for 
                                  undelivered mail; Taxation


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  20010110  Introduced, read first time,           06 SF
                  referred to Committee


              Versions of This Bill

TO AMEND CHAPTER 51 OF TITLE 12, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ALTERNATE PROCEDURE FOR COLLECTION OF PROPERTY TAXES, BY ADDING SECTION 12-51-180 SO AS TO PROVIDE THAT A LOST RETURN OR A RETURN OF CERTIFIED MAIL UNDELIVERED DOES NOT AFFECT THE VALIDITY OF TAX TITLE ISSUED PURSUANT TO CHAPTER 51; AND TO AMEND SECTION 12-51-120, AS AMENDED, RELATING TO THE NOTICE OF THE APPROACHING END OF THE REDEMPTION PERIOD, SO AS TO DELETE REFERENCE TO THE RETURN OF UNDELIVERED MAIL.

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

SECTION 1. Chapter 51 of Title 12 of the 1976 Code is amended by adding:

"Section 12-51-180. In connection with the collection of property taxes pursuant to this chapter, the return of the certified mail 'undelivered' or evidence that the return confirming delivery or the return of the certified mail 'undelivered' has been lost by the postal agency is not grounds for a tax title to be withheld, found defective, set aside, or canceled of record."

SECTION 2. Section 12-51-120 of the 1976 Code, as last amended by Act 399 of 2000, is further amended to read:

"Section 12-51-120. Neither No more than forty-five days nor less than twenty days 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' as provided in Section 12-51-40(b) to the defaulting taxpayer and to a grantee, mortgagee, or lessee of the property of record in the appropriate public records of the county. The notice must be mailed to the best address of the owner available to the person officially charged with the collection of delinquent taxes and must state 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 must be delivered to the successful purchaser at the tax sale. Pursuant to 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 3. This act takes effect upon approval by the Governor.

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