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South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-45-300

Delinquent list; entry information; charge to treasurer

Official textscstatehouse.gov

The auditor shall take from the duplicate previously provided to the treasurer for collection a list of all taxes, assessments, and penalties the treasurer has been unable to collect, describing the property as described on the duplicate. In making this list, the delinquencies in each taxing entity must be stated separately. After deducting the amount of taxes, assessments, and penalties returned delinquent, the treasurer shall stand charged with the remainder of the taxes, assessments, and penalties charged on the duplicate.

Last amended: 1962 Code SECTION 65-2027; 1952 Code SECTION 65-2027; 1942 Code SECTION 2797; 1932 Code SECTION 2836; Civ. C. '22 SECTION 531; Civ. C. '12 SECTION 480; Civ. C. '02 SECTION 431; G. S. 249, 272; R. S. 362; 1881 (17) 1016, 1026; 1887 (19) 862; 1958 (50) 1917; 1998 Act No. 370, SECTION 4; 2015 Act No. 87 (S.379), SECTION 40, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 40, amended the section by deleting the requirement of notations on duplicate.

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In this chapter (30 sections)
  1. 12-45-10 · Repealed
  2. 12-45-15 · County treasurers; continuing education requirements
  3. 12-45-17 · County tax collector education requirements
  4. 12-45-20 · Term of office; failure to complete term
  5. 12-45-30 · Suspension and removal from office
  6. 12-45-35 · Deputy treasurer
  7. 12-45-40 · Publication of notice of certain tax rates
  8. 12-45-60 · Only taxes on duplicates or ordered by auditor shall be…
  9. 12-45-70 · Time for paying taxes; manner of collection; receipts for…
  10. 12-45-75 · Installment payments of property tax
  11. 12-45-78 · Refund of overpayments
  12. 12-45-80 · County treasurer may attend at convenient places to collect…
  13. 12-45-90 · Media of payment
  14. 12-45-115 · Institution of collection proceedings when check for…
  15. 12-45-120 · Procedure in case of delinquent personal tax where taxpayer…
  16. 12-45-140 · Apportionment of taxes and costs in case of transfer…
  17. 12-45-150 · Apportionment, prior to sale under tax execution, in case…
  18. 12-45-160 · Procedure in apportionment cases
  19. 12-45-170 · Apportionment applies to municipal taxes
  20. 12-45-180 · Penalties on delinquent taxes; collection; execution
  21. 12-45-185 · Waiver of penalties
  22. 12-45-220 · Investments by county treasurers
  23. 12-45-260 · Monthly report to county supervisor
  24. 12-45-280 · Monthly report to county superintendent of education; books…
  25. 12-45-300 · Delinquent list; entry information; charge to treasurer
  26. 12-45-390 · Procedure for levy, collection and distribution of property…
  27. 12-45-400 · Delegation of duty to seize property of defaulting taxpayer
  28. 12-45-410 · Application of payments by delinquent taxpayers
  29. 12-45-420 · Waiver, dismissal or reduction of penalty based on error by…
  30. 12-45-430 · Issuance of tax receipt; conditions; acceptance of lesser…
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