reglab/housing_qa huggingface dataset:
SC Code § 12-45-120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-120. Procedure in case of delinquent personal tax where taxpayer resides or has property in another county.

 If, after the return of any personal tax by any county treasurer as delinquent, the county treasurer shall know or be informed that the person against whom it is charged resides in some other county in this State or has property or debts due him therein, he shall make out and forward to the treasurer of such other county a certified statement of the name of the person against whom such taxes are charged, the value of the property on which such taxes were levied, the amount of the taxes and penalties assessed thereon and that they are delinquent, and to the aggregate of such taxes and penalties he shall add twenty-five percent as collection fees. Upon the receipt of such certificate the treasurer of such other county shall collect such delinquent taxes and penalties, with the twenty-five percent collection fees as provided in this section, for which purpose he shall have all rights, powers and remedies conferred upon the treasurer of the county in which such taxes were assessed and be allowed the same fees for distraint and sale of property as if such taxes had been levied in his own county and, upon collection made, may retain one-half of such twenty-five percent collection fees, and shall transmit the balance collected by him to the treasurer of the county from whom he received such certified statement by mail. But if the treasurer to whom any such statement is sent cannot collect the amount therein named, or any part thereof, he shall return such duplicate, so endorsed, with reasons for such noncollection.  HISTORY: 1962 Code Section 65-2002; 1952 Code Section 65-2002; 1942 Code Section 2787; 1932 Code Section 2835; Civ. C. '22 Section 510; Civ. C. '12 Section 459; Civ. C. '02 Section 411; G. S. 282; R. S. 338; 1881 (17) 1030; 2015 Act No. 87 (S.379), Section 36, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 36, substituted "return of any personal tax" for "return of any chattel tax", three times substituted "percent" for "per cent", and substituted "one-half" for "one half".
SC Code § 12-45-140 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-140. Apportionment of taxes and costs in case of transfer subsequent to assessment.

 When the title or an interest in real or personal property, or any part thereof, shall have become transferred to or vested in any person not the owner at the time such property was assessed for taxation, the county auditor, upon the application at any time prior to sale under tax execution of the person acquiring such title or interest subsequent to assessment, shall apportion the share of taxes and costs due by the original owner upon that portion of or interest in the property acquired subsequent to assessment by the person so applying, and thereupon the county treasurer, county sheriff, county tax collector, town or city tax collector or any officer charged with the collection of taxes shall accept from the person so applying the proportionate share of taxes and costs upon such part of or interest so acquired since assessment as estimated by the auditor and give receipt therefor, which shall discharge such portion or interest from the taxes and costs so assessed.  HISTORY: 1962 Code Section 65-2004; 1952 Code Section 65-2004; 1942 Code Section 2775; 1932 Code Section 2798; Civ. C. '22 Section 497; Civ. C. '12 Section 446; Civ. C. '02 Section 399; G. S. 267; R. S. 325; 1881 (17) 1024; 1925 (34) 21; 1931 (37) 125.
SC Code § 12-45-150 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-150. Apportionment, prior to sale under tax execution, in case of mortgaged property.

 Upon application at any time prior to sale under tax execution of any person holding a mortgage upon any real or personal property which is assessed for taxation the county auditor shall apportion the share of taxes and costs due by the owner thereof upon that portion of or interest in the property mortgaged, and thereupon the county treasurer, county sheriff, county tax collector, town or city tax collector or any officer charged with the collection of taxes shall receive from the mortgagee the proportionate share of the taxes and costs upon such portion or interest mortgaged as estimated by the county auditor and give receipt therefor, which shall discharge such portion or interest mortgaged from all taxes and costs assessed against the owner.  HISTORY: 1962 Code Section 65-2005; 1952 Code Section 65-2005; 1942 Code Section 2775; 1932 Code Section 2798; Civ. C. '22 Section 497; Civ. C. '12 Section 446; Civ. C. '02 Section 399; G. S. 267; R. S. 325; 1881 (17) 1024; 1925 (34) 21; 1931 (37) 125.
SC Code § 12-45-160 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-160. Procedure in apportionment cases.

 The rights granted by Sections 12-45-140 and 12-45-150 shall exist after property has been advertised for sale under tax execution if the applicant shall also pay the prorata cost of the advertisement and in any such case the sale shall continue as to the remaining property. When the segregation and payment of taxes as segregated are made after the tax has gone into execution and before advertisement, the officer charged with the enforcement of the execution shall return it to the treasurer or officer issuing it and thereupon the treasurer or other officer shall receive the old execution and give credit for the entire amount of the taxes represented thereby and shall issue a new execution against the property specified in the old execution upon which the tax has not been paid and charge the sheriff or other officer charged with the enforcement thereof with the amount of the new execution, which shall be the unpaid portion of the old execution, and no additional costs shall be allowed by reason of the issuance of the new execution.  HISTORY: 1962 Code Section 65-2006; 1952 Code Section 65-2006; 1942 Code Section 2775; 1932 Code Section 2798; Civ. C. '22 Section 497; Civ. C. '12 Section 446; Civ. C. '02 Section 399; G. S. 267; R. S. 325; 1881 (17) 1024; 1925 (34) 21; 1931 (37) 125.
SC Code § 12-45-170 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-170. Apportionment applies to municipal taxes.

 Whenever any property shall be discharged in the manner provided in Sections 12-45-140 or 12-45-150 from taxes assessed against it, it shall likewise, upon payment of a like proportionate share of any taxes assessed by any city or town, be discharged from all municipal taxes assessed against it.  HISTORY: 1962 Code Section 65-2007; 1952 Code Section 65-2007; 1942 Code Section 2775; 1932 Code Section 2798; Civ. C. '22 Section 497; Civ. C. '12 Section 446; Civ. C. '02 Section 399; G. S. 267; R. S. 325; 1881 (17) 1024; 1925 (34) 21; 1931 (37) 125.
SC Code § 12-45-180 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-180. Penalties on delinquent taxes; collection; execution.

 (A) When the taxes and assessments or any portion of the taxes and assessments charged against any property or person on the duplicate for the current fiscal year are not paid before the sixteenth day of January or thirty days after the mailing of tax notices, whichever occurs later, the county auditor shall add a penalty of three percent on the county duplicate and the county treasurer shall collect the penalty. If the taxes, assessments, and penalty are not paid before the second day of the next February, an additional penalty of seven percent must be added by the county auditor on the county duplicate and collected by the county treasurer. If the taxes, assessments, and penalties are not paid before the seventeenth day of the next March, an additional penalty of five percent must be added by the county auditor on the county duplicate and collected by the county treasurer. If the taxes, assessments, and penalties are not paid before the seventeenth day of March, the county treasurer shall issue his tax execution to the officer authorized and directed to collect delinquent taxes, assessments, penalties, and costs for their collection as provided in Chapter 51 of this title and they must be collected as required by that chapter. The United States postmark is the determining date for mailed payments. If the county treasurer or the office authorized and directed to collect delinquent taxes determines by proper evidence that the mailing of a tax payment was improperly postmarked, and this error results in the imposition of a penalty provided in this subsection, then the penalty imposed may be waived by the county treasurer or the office authorized and directed to collect delinquent taxes.  (B) If title to real property is transferred during a tax year and the records of the county indicate that the tax notice was mailed or otherwise forwarded to the prior owner and the current owner received no timely notice of the tax due on the property, the treasurer shall waive any penalties imposed pursuant to subsection (A) of this section.  HISTORY: 1962 Code Section 65-2008; 1952 Code Section 65-2008; 1942 Code Section 2782; 1932 Code Section 2830; Civ. C. '22 Section 505; Civ. C. '12 Section 454; Civ. C. '02 Section 406; G. S. 276; R. S. 333; 1881 (17) 1027; 1887 (19) 862; 1902 (23) 972; 1909 (26) 76; 1936 (39) 1389; 1938 (40) 1872; 1953 (48) 23; 1959 (51) 553; 1985 Act No. 166, Section 3; 1990 Act No. 335, Section 1; 1993 Act No. 9, Section 1; 1995 Act No. 60, Section 4E; 1997 Act No. 106, Section 7; 2015 Act No. 87 (S.379), Section 37, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 37, in (A), inserted "or the office authorized and directed to collect delinquent taxes" and "or the office authorized and directed to collect delinquent taxes" in the last sentence.
SC Code § 12-45-185 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-185. Waiver of penalties.

 Notwithstanding the provisions of Section 12-45-180, the county treasurer may waive the penalties imposed pursuant to that section and notify the county auditor if necessary if the taxpayer provides clear and convincing evidence to the county treasurer that the taxpayer delivered the timely payment to the United States mail or that the taxpayer otherwise timely delivered or caused to be delivered the payment. The request for waiver must be in the form of an application in writing to the county treasurer that includes documentation sufficient for the treasurer to conclude that the taxpayer made timely payment of the taxes. Waiving penalties is within the sole discretion of the county treasurer and the treasurer's denial of a waiver is not subject to appeal.  HISTORY: 2005 Act No. 145, Section 58.A, eff June 7, 2005, and by 2005 Act No. 161, Section 42.A, eff June 9, 2005; 2015 Act No. 87 (S.379), Section 38, eff June 11, 2015.  Editor's Note  2005 Act No. 145, Section 58.B, provides as follows:  "This section takes effect upon approval by the Governor and applies for property taxes due for tax years beginning after 2004."  2005 Act No. 161, Section 42.B, provides as follows:  "This SECTION takes effect upon approval by the Governor and applies for property taxes due for tax years beginning after 2004."  Effect of Amendment  2015 Act No. 87, Section 38, substituted "and notify the county auditor if necessary if" for "if".
SC Code § 12-45-220 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-220. Investments by county treasurers.

 (A) A county treasurer may invest or reinvest any sum of money not necessary for current expenses in:  (1) obligations of the United States and its agencies;  (2) general obligations of this State or any of its political subdivisions;  (3) savings and loan associations if their deposits are insured by an agency of the federal government;  (4) certificates of deposit where the certificates are collaterally secured by securities of type described in items (1) and (2) of this subsection held by the third party as escrow agent or custodian, of a market value not less than the amount of the certificates of deposit so secured, including interest, but the collateral is not required to the extent the certificates of deposit are insured by an agency of the federal government; or  (5) no load open-end or closed-end management type investment companies or investment trusts registered under the Investment Company Act of 1940, as amended, where the investment is made by a bank or trust company or savings and loan association or other financial institution when acting as trustee or agent for a bond or other debt issue of that county treasurer, if the particular portfolio of the investment company or investment trust in which the investment is (i) limited to obligations described in items (1) and (2) of this subsection, and (ii) have among its objectives the attempt to maintain a constant net asset value of one dollar a share and to that end, value its assets by the amortized cost method. The portfolio may also consist of repurchase agreements when collateralized by obligations described in items (1) and (2) of this subsection.  (B) The governing body may delegate the investment authority provided above to the county treasurer who shall assume full responsibility for the investment transactions until the delegation of authority terminates or is revoked.  (C) The State Treasurer may assist local governments in investing funds that are temporarily in excess of operating needs.  (D) All interest and other earnings, when collected, must be added to the fund and paid out as other funds of the same sort are paid.  HISTORY: 1962 Code Section 65-2014; 1952 Code Section 65-2014; 1942 Code Section 2780; 1932 Code Section 2803; Civ. C. '22 Section 502; Civ. C. '12 Section 451; 1909 (26) 166; 1959 (51) 111; 1967 (55) 59, 493; 1990 Act No. 326, Section 2.
SC Code § 12-45-260 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-260. Monthly report to county supervisor.

 The county treasurer may monthly report to the chief administrative officer of the county the amount of funds received for and on account of the county and the character of the funds.  HISTORY: 1962 Code Section 65-2018; 1952 Code Section 65-2018; 1942 Code Sections 2778, 3863; 1932 Code Sections 2801, 3863; Civ. C. '22 Sections 500, 1104; Civ. C. '12 Sections 449, 983; Civ. C. '02 Sections 402, 798; G. S. 273; R. S. 328, 680; 1881 (17) 1027; 1893 (21) 489; 1912 (27) 695; 1918 (30) 696; 1924 (33) 973; 1958 (50) 1917; 1988 Act No. 365, Part II, Section 5; 2015 Act No. 87 (S.379), Section 39, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 39, substituted "may monthly" for "shall, on the fifteenth day of each month,".
SC Code § 12-45-280 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-280. Monthly report to county superintendent of education; books shall be open to public; violations.

 The county treasurer shall on the fifteenth day of each month report to the chief executive officer of each school district an itemized statement of the amount of receipts and disbursements, by school districts, made by him for the previous calendar month and the balance remaining in his hands to the credit of each school district from each fund. His books must at all times be open to public inspection at all reasonable hours. Any county treasurer failing or refusing to comply with these provisions is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not less than five hundred dollars, to be used for general school purposes in the county.  HISTORY: 1962 Code Section 65-2023; 1952 Code Section 65-2023; 1942 Code Section 2780-1; 1932 Code Section 1564; Cr. C. '22 Section 512; Cr. C. '12 Section 581; Cr. C. '02 Section 424; G. S. 1022; R. S. 337; 1878 (16) 584; 1924 (33) 1146; 1942 (42) 1429; 1988 Act No. 365, Part II, Section 6.
SC Code § 12-45-300 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-300. Delinquent list; entry information; charge to treasurer.

 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.  HISTORY: 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.
SC Code § 12-45-390 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-390. Procedure for levy, collection and distribution of property taxes in territory annexed by one county from another.

 When an area of a county is annexed to another county, property taxes shall be levied based upon the last assessment of property values and levied according to the millage of the annexing county and shall be prorated between the two counties for the taxable year.  Any delinquent taxes on property in the area annexed shall be executed upon by the annexing county and the actual amount of the tax due and the amount of the penalties due at the time of annexation, upon collection, shall be paid to the county from which the area was annexed. All costs of execution and collection shall be deducted and retained by the annexing county.  If the sale of property for payment of delinquent taxes is necessary, the sale shall be held in the annexing county in the same manner as all other such sales are held.  HISTORY: 1975 (59) 333.
SC Code § 12-45-400 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-400. Delegation of duty to seize property of defaulting taxpayer.

 When a county treasurer or tax collector is charged by law with the collection of delinquent taxes, the county treasurer or tax collector may delegate in writing to the deputy county treasurer, to the deputy tax collector, or to the county sheriff the duty and responsibility to seize and take possession of so much of the property of a defaulting taxpayer as may be necessary to secure payment of the taxes. Upon this written delegation the officer shall proceed to seize and take possession of the property. The treasurer or tax collector thereafter shall proceed to advertise and sell the property as provided by law.  HISTORY: 1986 Act No. 425, Section 2.
SC Code § 12-45-410 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-410. Application of payments by delinquent taxpayers.

 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.  HISTORY: 1986 Act No. 425, Section 3; 1987 Act No. 69, Section 1.
SC Code § 12-45-420 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-420. Waiver, dismissal or reduction of penalty based on error by county.

 Notwithstanding another provision of law a committee composed of the county auditor, county treasurer, and county assessor may, by a majority vote, waive, dismiss, or reduce a penalty levied against real or personal property in the case of an error by the county.  HISTORY: 2000 Act No. 399, Section 3(W)(1), eff August 17, 2000; 2015 Act No. 87 (S.379), Section 41, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 41, inserted ", by a majority vote,".
SC Code § 12-45-430 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-430. Issuance of tax receipt; conditions; acceptance of lesser amount.

 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.  HISTORY: 2005 Act No. 145, Section 46, eff June 7, 2005; 2006 Act No. 340, Section 1, eff June 10, 2006.
SC Code § 12-49-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 49 - Enforced Collection Of Taxes Generally|Section 12-49-10. Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement.

 All taxes, assessments and penalties legally assessed shall be considered and held as a debt payable to the county by the person against whom they shall be charged and such taxes, assessments and penalties shall be a first lien in all cases whatsoever upon the property taxed, the lien to attach at the beginning of the fiscal year during which the tax is levied. Such taxes shall be first paid out of assets of any estate of deceased persons or held in trust as assignee or trustee or the proceeds of any property held on execution or attachment. The county treasurer may enforce such lien by execution against such property or, if it cannot be levied on, he may proceed by action at law against the person holding such property.  HISTORY: 1962 Code Section 65-2701; 1952 Code Section 65-2701; 1942 Code Section 2569; 1932 Code Section 2569; Civ. C. '22 Section 338; Civ. C. '12 Section 290; Civ. C. '02 Section 263; G. S. 170; R. S. 220; 1881 (17) 987; 2015 Act No. 87 (S.379), Section 42, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 42, substituted "payable to the county" for "payable to the State".