{"data":{"id":"us-sc/s.c.-code-ann.-12-45-430","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-45-430","heading":"Issuance of tax receipt; conditions; acceptance of lesser amount.","body":"A county treasurer may not issue a tax receipt to a taxpayer unless the taxes, any applicable penalties and costs, and all other charges included on the tax bill have been paid in full. However, a county treasurer may accept a lesser amount than the original tax bill together with any applicable penalties, costs, and charges whenever a bankruptcy proceeding authorizes a lesser amount to be paid. The auditor, as authorized by county council, may prepare a tax bill to authorize negotiated taxes as a result of a bankruptcy.","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":"5bc36bf2916c6c0a0f9c97c7448af50dc4f7ec57a5d3b638428558a9a51aaa96","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-45-420","next":"us-sc/s.c.-code-ann.-12-49-10"},"notice":"GroundRules: Original legal text. Not legal advice."}