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 § 12-45-430

Title 12TAXATION

Ch. 45COUNTY TREASURERS AND COLLECTION OF TAXES

This text of South Carolina § 12-45-430 (Issuance of tax receipt; conditions; acceptance of lesser amount.) 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. § 12-45-430 (2026).

Text

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.