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- S.C. Code Ann. § 12-43-335 · Classification of assessed property of merchants and related businesses; classification of assessed property of manufacturers; classification of assessed property of railroads, private carlines, airlines, water, power, telephone, cable television, sewer and pipeline companies.
- S.C. Code Ann. § 12-43-340 · Agricultural use application; false statement.
- S.C. Code Ann. § 12-43-350 · Standardized tax bill.
- S.C. Code Ann. § 12-43-360 · Assessed value of aircraft.
- S.C. Code Ann. § 12-43-365 · Golf course valuation.
- S.C. Code Ann. § 12-43-370 · Electronic property tax bill and receipt.
- S.C. Code Ann. § 12-44-10 · Short title.
- S.C. Code Ann. § 12-44-20 · Legislative findings.
- S.C. Code Ann. § 12-44-30 · Definitions.
- S.C. Code Ann. § 12-44-40 · Fee agreement; economic development property to be exempt from ad valorem taxation; exemption period; inducement resolution; location of exempt property; criteria to qualify as economic development property.
- S.C. Code Ann. § 12-44-50 · Contents of fee agreement; disposal of economic development property; reduction of fee.
- S.C. Code Ann. § 12-44-55 · Agreements; content requirements.
- S.C. Code Ann. § 12-44-60 · Replacement property; qualifications and conditions.
- S.C. Code Ann. § 12-44-70 · Use of revenues.
- S.C. Code Ann. § 12-44-80 · Distribution of fee payments.
- S.C. Code Ann. § 12-44-90 · Filing of returns, contracts, and other information; due date of payments and returns.
- S.C. Code Ann. § 12-44-100 · Sponsor committed to enhanced investment to continue to benefit from this chapter despite failure to make required investment where minimum investment met; assessment ratio.
- S.C. Code Ann. § 12-44-110 · Property previously subject to state property taxes not qualified to be economic development property; exceptions.
- S.C. Code Ann. § 12-44-120 · Transfers of interest in fee agreement and economic development property; sale-leaseback arrangement; requirements.
- S.C. Code Ann. § 12-44-130 · Minimum investment to qualify for fee; notice to department of all sponsors or sponsor affiliates with investments subject to fee.
- S.C. Code Ann. § 12-44-140 · Termination of fee agreement; automatic termination; minimum level of investment required to remain qualified for fee.
- S.C. Code Ann. § 12-44-150 · Projects to be taxable property at level of negotiated payments for purposes of bonded indebtedness and for computing index of taxpaying ability.
- S.C. Code Ann. § 12-44-160 · Transfer of title; qualification for a fee in lieu of taxes.
- S.C. Code Ann. § 12-44-170 · Economic development property; transfer of property to fee arrangement provided for by this chapter.
- S.C. Code Ann. § 12-45-10 · Repealed.
- S.C. Code Ann. § 12-45-15 · County treasurers; continuing education requirements.
- S.C. Code Ann. § 12-45-17 · County tax collector education requirements.
- S.C. Code Ann. § 12-45-20 · Term of office; failure to complete term.
- S.C. Code Ann. § 12-45-30 · Suspension and removal from office.
- S.C. Code Ann. § 12-45-35 · Deputy treasurer.
- S.C. Code Ann. § 12-45-40 · Publication of notice of certain tax rates.
- S.C. Code Ann. § 12-45-60 · Only taxes on duplicates or ordered by auditor shall be collected.
- S.C. Code Ann. § 12-45-70 · Time for paying taxes; manner of collection; receipts for payment; delegation of collection of taxes.
- S.C. Code Ann. § 12-45-75 · Installment payments of property tax.
- S.C. Code Ann. § 12-45-78 · Refund of overpayments.
- S.C. Code Ann. § 12-45-80 · County treasurer may attend at convenient places to collect tax.
- S.C. Code Ann. § 12-45-90 · Media of payment.
- S.C. Code Ann. § 12-45-115 · Institution of collection proceedings when check for payment of taxes or fees is returned unpaid.
- S.C. Code Ann. § 12-45-120 · Procedure in case of delinquent personal tax where taxpayer resides or has property in another county.
- S.C. Code Ann. § 12-45-140 · Apportionment of taxes and costs in case of transfer subsequent to assessment.
- S.C. Code Ann. § 12-45-150 · Apportionment, prior to sale under tax execution, in case of mortgaged property.
- S.C. Code Ann. § 12-45-160 · Procedure in apportionment cases.
- S.C. Code Ann. § 12-45-170 · Apportionment applies to municipal taxes.
- S.C. Code Ann. § 12-45-180 · Penalties on delinquent taxes; collection; execution.
- S.C. Code Ann. § 12-45-185 · Waiver of penalties.
- S.C. Code Ann. § 12-45-220 · Investments by county treasurers.
- S.C. Code Ann. § 12-45-260 · Monthly report to county supervisor.
- S.C. Code Ann. § 12-45-280 · Monthly report to county superintendent of education; books shall be open to public; violations.
- S.C. Code Ann. § 12-45-300 · Delinquent list; entry information; charge to treasurer.
- S.C. Code Ann. § 12-45-390 · Procedure for levy, collection and distribution of property taxes in territory annexed by one county from another.
- S.C. Code Ann. § 12-45-400 · Delegation of duty to seize property of defaulting taxpayer.
- S.C. Code Ann. § 12-45-410 · Application of payments by delinquent taxpayers.
- S.C. Code Ann. § 12-45-420 · Waiver, dismissal or reduction of penalty based on error by county.
- S.C. Code Ann. § 12-45-430 · Issuance of tax receipt; conditions; acceptance of lesser amount.
- S.C. Code Ann. § 12-49-10 · Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement.
- S.C. Code Ann. § 12-49-20 · Time when lien attaches; procedure when property is about to be removed from jurisdiction.
- S.C. Code Ann. § 12-49-30 · Lien attaches to personal property subsequently acquired.
- S.C. Code Ann. § 12-49-40 · Property liable for distress and sale for delinquent taxes.
- S.C. Code Ann. § 12-49-50 · Chattel tax may be recovered by distress or suit.
- S.C. Code Ann. § 12-49-60 · Payment out of real estate sales proceeds.
- S.C. Code Ann. § 12-49-85 · Uncollectible property tax, assessment, or penalty.
- S.C. Code Ann. § 12-49-90 · Collection of taxes imposed by other states; collection in other states of taxes due South Carolina.
- S.C. Code Ann. § 12-49-910 · Levy on personalty subject to tax lien; service of process.
- S.C. Code Ann. § 12-49-920 · Possession gained and lien effected by service of process.
- S.C. Code Ann. § 12-49-930 · Removal of or interference with seized property.
- S.C. Code Ann. § 12-49-940 · Advertisement and sale of seized property.
- S.C. Code Ann. § 12-49-950 · Mandatory bid by Forfeited Land Commission; determination of amount of bid.
- S.C. Code Ann. § 12-49-960 · Delivery of possession to purchaser.
- S.C. Code Ann. § 12-49-970 · Article constitutes alternative remedy.
- S.C. Code Ann. § 12-49-1110 · Definitions.
- S.C. Code Ann. § 12-49-1120 · Notice to mortgagee of tax sale.
- S.C. Code Ann. § 12-49-1130 · Form of notice.
- S.C. Code Ann. § 12-49-1140 · Record of notice.
- S.C. Code Ann. § 12-49-1150 · Mortgagee list.
- S.C. Code Ann. § 12-49-1160 · Form of mortgagee list.
- S.C. Code Ann. § 12-49-1170 · How mortgagee list may be provided to tax collector; proof.
- S.C. Code Ann. § 12-49-1180 · Effect of chapter on rights of mortgagee.
- S.C. Code Ann. § 12-49-1190 · Tax sale of mobile or manufactured home; service of notice.
- S.C. Code Ann. § 12-49-1200 · Form of notice.
- S.C. Code Ann. § 12-49-1210 · Records of notice; contents.
- S.C. Code Ann. § 12-49-1220 · Procedures for providing notice of levy and sale.
- S.C. Code Ann. § 12-49-1230 · Collateral lists and supplements.
- S.C. Code Ann. § 12-49-1240 · Form of collateral list and supplement.
- S.C. Code Ann. § 12-49-1250 · Medium for delivery of collateral list and supplement.
- S.C. Code Ann. § 12-49-1260 · Providing copies of collateral list; use of list.
- S.C. Code Ann. § 12-49-1270 · Rights, interests and security of lienholder.
- S.C. Code Ann. § 12-49-1280 · Circumstances not grounds for voiding tax sale.
- S.C. Code Ann. § 12-49-1290 · Circumstances not defense to lienholder's effort to void tax sale.
- S.C. Code Ann. § 12-51-40 · Default on payment of taxes; levy of execution by distress and sale; notice of delinquent taxes; seizure of property; advertisement of sale.
- S.C. Code Ann. § 12-51-50 · Sale of property; procedures; defaulting taxpayer or grantee with more than one item to be sold.
- S.C. Code Ann. § 12-51-55 · Required bid on behalf of Forfeited Land Commission when property sold for ad valorem taxes.
- S.C. Code Ann. § 12-51-60 · Payment by successful bidder; receipt; disposition of proceeds.
- S.C. Code Ann. § 12-51-70 · Default by successful bidder; readvertisement of property.
- S.C. Code Ann. § 12-51-80 · Settlement by treasurer.
- S.C. Code Ann. § 12-51-90 · Redemption of real property; assignment of purchaser's interest.
- S.C. Code Ann. § 12-51-95 · Owner of mobile or manufactured home may redeem property.
- S.C. Code Ann. § 12-51-96 · Conditions of redemption.
- S.C. Code Ann. § 12-51-100 · Cancellation of sale upon redemption; notice to purchaser; refund of purchase price.
- S.C. Code Ann. § 12-51-110 · Personal property shall not be subject to redemption; purchaser's bill of sale and right of possession.
- S.C. Code Ann. § 12-51-120 · Notice of approaching end of redemption period.