South Carolina § 12-51-150 Official may void tax sales.

South Carolina Statutes

§ 12-51-150 — Official may void tax sales.

South Carolina § 12-51-150

Title 12TAXATION

Ch. 51ALTERNATE PROCEDURE FOR COLLECTION OF PROPERTY TAXES

This text of South Carolina § 12-51-150 (Official may void tax sales.) 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. § 12-51-150 (2026).

Text

If the official in charge of the tax sale discovers before a tax title has passed that there is a failure of any action required to be properly performed, the official may void the tax sale and refund the amount paid, plus interest in the amount actually earned by the county on the amount refunded, to the successful bidder. If the full amount of the taxes, assessments, penalties, and costs have not been paid, the property must be brought to tax sale as soon as practicable.

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If the official in charge of the tax sale discovers before a tax title has passed that there is a failure of any action required to be properly performed, the official may void the tax sale and refund the amount paid, plus interest in the amount actually earned by the county on the amount refunded, to the successful bidder. If the full amount of the taxes, assessments, penalties, and costs have not been paid, the property must be brought to tax sale as soon as practicable.

Legislative History

HISTORY: 1962 Code SECTION 65-2815.14; 1971 (57) 499; 1985 Act No. 166, SECTION 14; 2006 Act No. 386, SECTIONS 35, 49.D, eff June 14, 2006. Code Commissioner's Note At the direction of the Code Commissioner, the first sentence as amended by SECTION 49.D of the 2006 amendment is set forth above.