South Carolina § 12-45-150 Apportionment, prior to sale under tax execution, in case of mortgaged property.

South Carolina Statutes

§ 12-45-150 — Apportionment, prior to sale under tax execution, in case of mortgaged property.

South Carolina § 12-45-150

Title 12TAXATION

Ch. 45COUNTY TREASURERS AND COLLECTION OF TAXES

This text of South Carolina § 12-45-150 (Apportionment, prior to sale under tax execution, in case of mortgaged property.) 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. § 12-45-150 (2026).

Text

Upon application at any time prior to sale under tax execution of any person holding a mortgage upon any real or personal property which is assessed for taxation the county auditor shall apportion the share of taxes and costs due by the owner thereof upon that portion of or interest in the property mortgaged, and thereupon the county treasurer, county sheriff, county tax collector, town or city tax collector or any officer charged with the collection of taxes shall receive from the mortgagee the proportionate share of the taxes and costs upon such portion or interest mortgaged as estimated by the county auditor and give receipt therefor, which shall discharge such portion or interest mortgaged from all taxes and costs assessed against the owner.

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Upon application at any time prior to sale under tax execution of any person holding a mortgage upon any real or personal property which is assessed for taxation the county auditor shall apportion the share of taxes and costs due by the owner thereof upon that portion of or interest in the property mortgaged, and thereupon the county treasurer, county sheriff, county tax collector, town or city tax collector or any officer charged with the collection of taxes shall receive from the mortgagee the proportionate share of the taxes and costs upon such portion or interest mortgaged as estimated by the county auditor and give receipt therefor, which shall discharge such portion or interest mortgaged from all taxes and costs assessed against the owner.

Legislative History

HISTORY: 1962 Code SECTION 65-2005; 1952 Code SECTION 65-2005; 1942 Code SECTION 2775; 1932 Code SECTION 2798; Civ. C. '22 SECTION 497; Civ. C. '12 SECTION 446; Civ. C. '02 SECTION 399; G. S. 267; R. S. 325; 1881 (17) 1024; 1925 (34) 21; 1931 (37) 125.