South Carolina Statutes
§ 12-45-410 — Application of payments by delinquent taxpayers.
South Carolina § 12-45-410
This text of South Carolina § 12-45-410 (Application of payments by delinquent taxpayers.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 12-45-410 (2026).
Text
Any taxes paid by a delinquent taxpayer to a county treasurer or tax collector must be applied to the oldest chronological delinquency on the property for which payment was intended. Personal property taxes tendered must be applied to personal property tax delinquencies and real property taxes tendered must be applied to real property tax delinquencies.
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Legislative History
HISTORY: 1986 Act No. 425, SECTION 3; 1987 Act No. 69, SECTION 1.
Nearby Sections
15
§ 12-45-10
Repealed.§ 12-45-115
Institution of collection proceedings when check for payment of taxes or fees is returned unpaid.§ 12-45-160
Procedure in apportionment cases.§ 12-45-170
Apportionment applies to municipal taxes.§ 12-45-185
Waiver of penalties.§ 12-45-220
Investments by county treasurers.§ 12-45-260
Monthly report to county supervisor.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-45-410, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12-45-410.