South Carolina Statutes
§ 12-51-100 — Cancellation of sale upon redemption; notice to purchaser; refund of purchase price.
South Carolina § 12-51-100
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 51ALTERNATE PROCEDURE FOR COLLECTION OF PROPERTY TAXES
This text of South Carolina § 12-51-100 (Cancellation of sale upon redemption; notice to purchaser; refund of purchase price.) 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. § 12-51-100 (2026).
Text
Upon the real estate being redeemed, the person officially charged with the collection of delinquent taxes shall cancel the sale in the tax sale book and note thereon the amount paid, by whom and when. The successful purchaser, at the delinquent tax sale, shall promptly be notified by mail to return the tax sale receipt to the person officially charged with the collection of delinquent taxes in order to be expeditiously refunded the purchase price plus the interest provided in Section 12-51-90.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
HISTORY: 1962 Code SECTION 65-2815.9; 1971 (57) 499; 1985 Act No. 166, SECTION 10; 1998 Act No. 285, SECTION 3.
Nearby Sections
15
§ 12-51-135
Removal of erroneously issued warrants.§ 12-51-140
Notice to mortgagees.§ 12-51-150
Official may void tax sales.§ 12-51-50
Sale of property; procedures; defaulting taxpayer or grantee with more than one item to be sold.§ 12-51-55
Required bid on behalf of Forfeited Land Commission when property sold for ad valorem taxes.§ 12-51-80
Settlement by treasurer.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-51-100, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12-51-100.