South Carolina § 12-45-430 Issuance of tax receipt; conditions; acceptance of lesser amount.

South Carolina Statutes

§ 12-45-430 — Issuance of tax receipt; conditions; acceptance of lesser amount.

South Carolina·Title 12 TAXATION·Ch. 45 COUNTY TREASURERS AND COLLECTION OF TAXES

A county treasurer may not issue a tax receipt to a taxpayer unless the taxes, any applicable penalties and costs, and all other charges included on the tax bill have been paid in full. However, a county treasurer may accept a lesser amount than the original tax bill together with any applicable penalties, costs, and charges whenever a bankruptcy proceeding authorizes a lesser amount to be paid. The auditor, as authorized by county council, may prepare a tax bill to authorize negotiated taxes as a result of a bankruptcy.

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A county treasurer may not issue a tax receipt to a taxpayer unless the taxes, any applicable penalties and costs, and all other charges included on the tax bill have been paid in full. However, a county treasurer may accept a lesser amount than the original tax bill together with any applicable penalties, costs, and charges whenever a bankruptcy proceeding authorizes a lesser amount to be paid. The auditor, as authorized by county council, may prepare a tax bill to authorize negotiated taxes as a result of a bankruptcy.

South Carolina § 12-45-430 (Issuance of tax receipt; conditions; acceptance of lesser amount.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.