South Carolina Statutes

§ 12-49-940 — Advertisement and sale of seized property.

South Carolina § 12-49-940
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 49ENFORCED COLLECTION OF TAXES GENERALLY

This text of South Carolina § 12-49-940 (Advertisement and sale of seized 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. § 12-49-940 (2026).

Text

Unless the amount due on the delinquent tax execution shall be sooner paid, the tax collector shall, after having such personal property so seized under the delinquent tax execution advertised for sale for two weeks in a newspaper printed and circulated in the county, sell such personal property at public auction to the highest bidder for cash.

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Legislative History

HISTORY: 1962 Code SECTION 65-2824; 1952 Code SECTION 65-2824; 1944 (43) 1328; 2015 Act No. 87 (S.379), SECTION 48, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 48, amended the section by removing the sheriff from tax sale collection process.

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Bluebook (online)
South Carolina § 12-49-940, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/49/12-49-940.