2003-2004 Bill 732: Property Taxes, Delinquent Tax Sales - South Carolina Legislature Online

South Carolina General Assembly

115th Session, 2003-2004

S. 732

STATUS INFORMATION

General Bill

Sponsors: Senators Pinckney, J.Verne Smith, Leventis, Anderson and Richardson

Document Path: l:\council\bills\ggs\22107htc03.doc

Introduced in the Senate on May 29, 2003

Introduced in the House on January 14, 2004

Currently residing in the House Committee on Ways and Means

Summary: Property taxes, delinquent tax sales

HISTORY OF LEGISLATIVE ACTIONS

DateBodyAction Description with journal page number

5/29/2003SenateIntroduced, read first time, placed on calendar without reference SJ8

5/30/2003SenateRead second time SJ2

5/30/2003SenateOrdered to third reading with notice of amendments SJ2

1/13/2004SenateRead third time and sent to House SJ48

1/14/2004HouseIntroduced and read first time HJ8

1/14/2004HouseReferred to Committee on Ways and MeansHJ8

VERSIONS OF THIS BILL

5/29/2003

5/29/2003-A

Indicates Matter Stricken

Indicates New Matter

INTRODUCED

May 29, 2003

S.732

Introduced by Senators Pinckney, J.Verne Smith, Leventis and Anderson

S. Printed 5/29/03--S.

Read the first time May 29, 2003.

[732-1]

A BILL

TO AMEND SECTION 125140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE METHOD OF COLLECTION OF DELINQUENT PROPERTY TAXES, SO AS TO REQUIRE RATHER THAN ALLOW THE TAX ASSESSOR, COUNTY TREASURER, AND COUNTY AUDITOR TO DIVIDE A DIVISIBLE PARCEL OF REAL PROPERTY FOR PURPOSES OF THE DELINQUENT TAX SALE AND OFFER A PORTION OF THE PARCEL SUFFICIENT TO SATISFY THE PAYMENT OF THE TAXES, ASSESSMENTS, PENALTIES, AND COSTS.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION1.Section 125140(d) of the 1976 Code, as last amended by Act 399 of 2000, is further amended to read:

“(d)The property must be advertised for sale at public auction. The advertisement must be in a newspaper of general circulation within the county or municipality, if applicable, and must be entitled ‘Delinquent Tax Sale’. It must include the delinquent taxpayer’s name and the description of the property, a reference to the county auditor’s mapblockparcel number being sufficient for a description of realty. The advertising must be published once a week before the legal sales date for three consecutive weeks for the sale of real property, and two consecutive weeks for the sale of personal property. All expenses of the levy, seizure, and sale must be added and collected as additional costs, and must include, but not be limited to, the expenses of taking possession of real or personal property, advertising, storage, identifying the boundaries of the property, and mailing certified notices. When the real property is divisible, the tax assessor, county treasurer, and county auditor maymust ascertain that portion of the property that is sufficient to realize a sum upon sale sufficient to satisfy the payment of the taxes, assessments, penalties, and costs. In those cases, the officer mayshall partition the property and furnish a legal description of it.”

SECTION2.This act takes effect upon approval by the Governor and applies for property tax delinquencies occurring on or after that date.

[732]1