South Carolina § 12-45-120 Procedure in case of delinquent personal tax where taxpayer resides or has property in another county.

South Carolina Statutes

§ 12-45-120 — Procedure in case of delinquent personal tax where taxpayer resides or has property in another county.

South Carolina § 12-45-120

Title 12TAXATION

Ch. 45COUNTY TREASURERS AND COLLECTION OF TAXES

This text of South Carolina § 12-45-120 (Procedure in case of delinquent personal tax where taxpayer resides or has property in another county.) 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. § 12-45-120 (2026).

Text

If, after the return of any personal tax by any county treasurer as delinquent, the county treasurer shall know or be informed that the person against whom it is charged resides in some other county in this State or has property or debts due him therein, he shall make out and forward to the treasurer of such other county a certified statement of the name of the person against whom such taxes are charged, the value of the property on which such taxes were levied, the amount of the taxes and penalties assessed thereon and that they are delinquent, and to the aggregate of such taxes and penalties he shall add twenty-five percent as collection fees. Upon the receipt of such certificate the treasurer of such other county shall collect such delinquent taxes and penalties, with the twenty-five pe

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If, after the return of any personal tax by any county treasurer as delinquent, the county treasurer shall know or be informed that the person against whom it is charged resides in some other county in this State or has property or debts due him therein, he shall make out and forward to the treasurer of such other county a certified statement of the name of the person against whom such taxes are charged, the value of the property on which such taxes were levied, the amount of the taxes and penalties assessed thereon and that they are delinquent, and to the aggregate of such taxes and penalties he shall add twenty-five percent as collection fees. Upon the receipt of such certificate the treasurer of such other county shall collect such delinquent taxes and penalties, with the twenty-five percent collection fees as provided in this section, for which purpose he shall have all rights, powers and remedies conferred upon the treasurer of the county in which such taxes were assessed and be allowed the same fees for distraint and sale of property as if such taxes had been levied in his own county and, upon collection made, may retain one-half of such twenty-five percent collection fees, and shall transmit the balance collected by him to the treasurer of the county from whom he received such certified statement by mail. But if the treasurer to whom any such statement is sent cannot collect the amount therein named, or any part thereof, he shall return such duplicate, so endorsed, with reasons for such noncollection.

Legislative History

HISTORY: 1962 Code SECTION 65-2002; 1952 Code SECTION 65-2002; 1942 Code SECTION 2787; 1932 Code SECTION 2835; Civ. C. '22 SECTION 510; Civ. C. '12 SECTION 459; Civ. C. '02 SECTION 411; G. S. 282; R. S. 338; 1881 (17) 1030; 2015 Act No. 87 (S.379), SECTION 36, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 36, substituted "return of any personal tax" for "return of any chattel tax", three times substituted "percent" for "per cent", and substituted "one-half" for "one half".