South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-45-150
Apportionment, prior to sale under tax execution, in case of mortgaged property
Upon application at any time prior to sale under tax execution of any person holding a mortgage upon any real or personal property which is assessed for taxation the county auditor shall apportion the share of taxes and costs due by the owner thereof upon that portion of or interest in the property mortgaged, and thereupon the county treasurer, county sheriff, county tax collector, town or city tax collector or any officer charged with the collection of taxes shall receive from the mortgagee the proportionate share of the taxes and costs upon such portion or interest mortgaged as estimated by the county auditor and give receipt therefor, which shall discharge such portion or interest mortgaged from all taxes and costs assessed against the owner.
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In this chapter (30 sections)
- 12-45-10 · Repealed
- 12-45-15 · County treasurers; continuing education requirements
- 12-45-17 · County tax collector education requirements
- 12-45-20 · Term of office; failure to complete term
- 12-45-30 · Suspension and removal from office
- 12-45-35 · Deputy treasurer
- 12-45-40 · Publication of notice of certain tax rates
- 12-45-60 · Only taxes on duplicates or ordered by auditor shall be…
- 12-45-70 · Time for paying taxes; manner of collection; receipts for…
- 12-45-75 · Installment payments of property tax
- 12-45-78 · Refund of overpayments
- 12-45-80 · County treasurer may attend at convenient places to collect…
- 12-45-90 · Media of payment
- 12-45-115 · Institution of collection proceedings when check for…
- 12-45-120 · Procedure in case of delinquent personal tax where taxpayer…
- 12-45-140 · Apportionment of taxes and costs in case of transfer…
- 12-45-150 · Apportionment, prior to sale under tax execution, in case…
- 12-45-160 · Procedure in apportionment cases
- 12-45-170 · Apportionment applies to municipal taxes
- 12-45-180 · Penalties on delinquent taxes; collection; execution
- 12-45-185 · Waiver of penalties
- 12-45-220 · Investments by county treasurers
- 12-45-260 · Monthly report to county supervisor
- 12-45-280 · Monthly report to county superintendent of education; books…
- 12-45-300 · Delinquent list; entry information; charge to treasurer
- 12-45-390 · Procedure for levy, collection and distribution of property…
- 12-45-400 · Delegation of duty to seize property of defaulting taxpayer
- 12-45-410 · Application of payments by delinquent taxpayers
- 12-45-420 · Waiver, dismissal or reduction of penalty based on error by…
- 12-45-430 · Issuance of tax receipt; conditions; acceptance of lesser…