South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-51-110
Personal property shall not be subject to redemption; purchaser's bill of sale and right of possession
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)".
Source: view the official text
In this chapter (18 sections)
- 12-51-40 · Default on payment of taxes; levy of execution by distress…
- 12-51-50 · Sale of property; procedures; defaulting taxpayer or grantee…
- 12-51-55 · Required bid on behalf of Forfeited Land Commission when…
- 12-51-60 · Payment by successful bidder; receipt; disposition of…
- 12-51-70 · Default by successful bidder; readvertisement of property
- 12-51-80 · Settlement by treasurer
- 12-51-90 · Redemption of real property; assignment of purchaser's…
- 12-51-95 · Owner of mobile or manufactured home may redeem property
- 12-51-96 · Conditions of redemption
- 12-51-100 · Cancellation of sale upon redemption; notice to purchaser;…
- 12-51-110 · Personal property shall not be subject to redemption;…
- 12-51-120 · Notice of approaching end of redemption period
- 12-51-130 · Execution and delivery of tax title; costs and fees;…
- 12-51-135 · Removal of erroneously issued warrants
- 12-51-140 · Notice to mortgagees
- 12-51-150 · Official may void tax sales
- 12-51-160 · Deed as evidence of good title; statute of limitations
- 12-51-170 · Contract with county for collection of taxes due…