{"data":{"id":"us-sc/s.c.-code-ann.-12-45-410","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-45-410","heading":"Application of payments by delinquent taxpayers.","body":"Any taxes paid by a delinquent taxpayer to a county treasurer or tax collector must be applied to the oldest chronological delinquency on the property for which payment was intended. Personal property taxes tendered must be applied to personal property tax delinquencies and real property taxes tendered must be applied to real property tax delinquencies.","path":["Title 12 - TAXATION","CHAPTER 45 County Treasurers and Collection of Taxes"],"source_url":"https://www.scstatehouse.gov/code/t12c045.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:39Z","sha256":"2a288c90f98f875fb3f7320d4f83912457725729bca295cbc321f89d0945e067","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-45-400","next":"us-sc/s.c.-code-ann.-12-45-420"},"notice":"GroundRules: Original legal text. Not legal advice."}