South Carolina Statutes
§ 27-31-270 — Assessment and collection of taxes.
Taxes, assessments and other charges of this State, or of any political subdivision, or of any special improvement district, or of any other taxing or assessing authority shall be assessed against and collected on each individual apartment, each of which shall be carried on the tax books as a separate and distinct entity for that purpose, and not on the building or property as a whole. No forfeiture or sale of the building or property as a whole for delinquent taxes, assessments or charges shall ever divest or in anywise affect the title to an individual apartment so long as taxes, assessments and charges on the individual apartment are currently paid.
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South Carolina § 27-31-270 (Assessment and collection of taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1962 Code SECTION 57-520; 1962 (52) 1866; 1967 (55) 449.
Nearby Sections
15
§ 27-31-10
Short title.§ 27-31-100
Master deed or lease; contents.§ 27-31-110
Plot plan and building plan.§ 27-31-150
Administration of property; bylaws.§ 27-31-180
Records of receipts and expenditures.§ 27-31-190
Expenses shall be shared.§ 27-31-20
Definitions.§ 27-31-200
Unpaid assessments; payment upon sale.§ 27-31-210
Lien for unpaid assessments; right of mortgagee or purchaser acquiring title at foreclosure sale.§ 27-31-220
Liability of purchaser of apartment.