South Carolina § 12-51-50 Sale of property; procedures; defaulting taxpayer or grantee with more than one item to be sold.

South Carolina Statutes

§ 12-51-50 — Sale of property; procedures; defaulting taxpayer or grantee with more than one item to be sold.

South Carolina § 12-51-50

Title 12TAXATION

Ch. 51ALTERNATE PROCEDURE FOR COLLECTION OF PROPERTY TAXES

This text of South Carolina § 12-51-50 (Sale of property; procedures; defaulting taxpayer or grantee with more than one item to be sold.) 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. § 12-51-50 (2026).

Text

The property duly advertised must be sold, by the person officially charged with the collection of delinquent taxes, at public auction at the courthouse or other convenient place within the county, if designated and advertised, on the advertised date for legal tender payable in full by cash, cashier's check, certified check, or money order on the date of the sale. If the defaulting taxpayer or the grantee of record of the property has more than one item advertised to be sold, as soon as sufficient funds have been accrued to cover all of the delinquent taxes, assessments, penalties, and costs, further items must not be sold.

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The property duly advertised must be sold, by the person officially charged with the collection of delinquent taxes, at public auction at the courthouse or other convenient place within the county, if designated and advertised, on the advertised date for legal tender payable in full by cash, cashier's check, certified check, or money order on the date of the sale. If the defaulting taxpayer or the grantee of record of the property has more than one item advertised to be sold, as soon as sufficient funds have been accrued to cover all of the delinquent taxes, assessments, penalties, and costs, further items must not be sold.

Legislative History

HISTORY: 1962 Code SECTION 65-2815.4; 1971 (57) 499; 1985 Act No. 166, SECTION 5; 1997 Act No. 146, SECTION 1; 2000 Act No. 399, SECTION 3(X)(4), eff January 1, 2001; 2012 Act No. 186, SECTION 3, eff June 7, 2012.