South Carolina § 12-51-110 Personal property shall not be subject to redemption; purchaser's bill of sale and right of possession.

South Carolina Statutes

§ 12-51-110 — Personal property shall not be subject to redemption; purchaser's bill of sale and right of possession.

South Carolina § 12-51-110

Title 12TAXATION

Ch. 51ALTERNATE PROCEDURE FOR COLLECTION OF PROPERTY TAXES

This text of South Carolina § 12-51-110 (Personal property shall not be subject to redemption; purchaser's bill of sale and right of possession.) 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. § 12-51-110 (2026).

Text

For personal property, there is no redemption period subsequent to the time that the property is struck off to the successful purchaser at the delinquent tax sale. Upon payment by the successful purchaser and delivery of the duplicate warrant (i.e. tax receipt) with description and notation by the person officially charged with the collection of delinquent taxes, he shall deliver to the successful purchaser the following form properly executed which is his bill of sale and right of possession: "Sold to __________ at Delinquent Tax Sale on __________, who is the successful purchaser of personal property sold for delinquent taxes. (Officer Charged with Tax Collection)".

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For personal property, there is no redemption period subsequent to the time that the property is struck off to the successful purchaser at the delinquent tax sale. Upon payment by the successful purchaser and delivery of the duplicate warrant (i.e. tax receipt) with description and notation by the person officially charged with the collection of delinquent taxes, he shall deliver to the successful purchaser the following form properly executed which is his bill of sale and right of possession: "Sold to __________ at Delinquent Tax Sale on __________, who is the successful purchaser of personal property sold for delinquent taxes. (Officer Charged with Tax Collection)".