reglab/housing_qa huggingface dataset:
SC Code § 12-49-1190 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 49 - Enforced Collection Of Taxes Generally|Section 12-49-1190. Tax sale of mobile or manufactured home; service of notice.

 When a mobile or manufactured home is levied upon for taxes by the tax collector, the tax collector shall give at least forty-five days' written notice before the date of the tax sale to lienholders by following the procedures provided in Section 12-49-1220, except as otherwise provided in Section 12-49-1220(D). The period of forty- five days begins to run from the time the notice is delivered personally or from the date of its mailing. The notice must contain a description of the mobile or manufactured home levied upon, including the year, make or model, size and serial number, the name of the owner, the address and zip code where the mobile or manufactured home is located, the year or years for which the taxes were assessed, and a statement of the amount of the taxes with the accrued costs. The notice must be delivered to the lienholders, either personally or by certified mail with return receipt requested, at the addresses obtained by the tax collector by following the procedures provided for in Section 12-49-1220. If delivered personally, the tax collector shall obtain a signed receipt from the lienholder. Although a separate notice must be prepared for each mobile or manufactured home to be sold, a tax collector may enclose in the same package or envelope multiple notices to be given to the same lienholder at the same address.  HISTORY: 2006 Act No. 386, Section 49.A, eff June 14, 2006.
SC Code § 12-49-1200 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 49 - Enforced Collection Of Taxes Generally|Section 12-49-1200. Form of notice.

 (A) Except as provided in subsection (B), the form of the notice required by Section 12-49-1190 must be substantially as follows:  "DELINQUENT TAXES  NOTICE TO LIENHOLDER  Notice is given to ________________ as the holder of a certain lien on the mobile or manufactured home below described, that there are now due and unpaid taxes for the year(s) _________________ in the amount of $___________ with accrued costs of $ ___________ for which a tax execution has been issued and levy made upon the described home owned by __________________________. The home will be sold unless the taxes are paid within forty-five days from delivery of this notice as provided by law.  Description of Mobile or Manufactured Home Levied Upon  ___________________________________________________  Make or Model of Mobile or Manufactured Home  ___________________________________________________  Year of Home and Full Serial Number  ___________________________________________________  Owner's Name and Address  ___________________________________________________  Tax Collector  ___________________________________________________  Address  ___________________________________________________  Date _____________________."  (B) For liens created before January 1, 1995, the form of the notice required by Section 12-49-1190 must be substantially as follows:  "DELINQUENT TAXES  NOTICE TO LIENHOLDER  Notice is given to ________________ as the holder of a certain lien on the mobile or manufactured home below described, that there are now due and unpaid taxes for the year(s) ________________ in the amount of $___________ with accrued costs of $ ___________ for which a tax execution has been issued and levy made upon the described home owned by __________________________. The home will be sold unless the taxes are paid within forty-five days from delivery of this notice as provided by law.  Description of Collateral  ___________________________________________________  VIN Number  ___________________________________________________  Owner's Name and Address  ___________________________________________________  Tax Collector  ___________________________________________________  Address  ___________________________________________________  Date _____________________."  HISTORY: 2006 Act No. 386, Section 49.A, eff June 14, 2006.
SC Code § 12-49-1210 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 49 - Enforced Collection Of Taxes Generally|Section 12-49-1210. Records of notice; contents.

 The tax collector shall keep a record of each notice given pursuant to Section 12-49-1190 which must contain the date the notice was delivered, the method of delivery, the address to which the notice was delivered, and the name of the addressee of the notice.  HISTORY: 2006 Act No. 386, Section 49.A, eff June 14, 2006.
SC Code § 12-49-1230 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 49 - Enforced Collection Of Taxes Generally|Section 12-49-1230. Collateral lists and supplements.

 (A) By July first of each year, each lienholder may provide a written collateral list to the tax collector of each county in which the lienholder's collateral is located. The collateral list sent to a particular county must be derived by a lienholder sorting its accounts by United States Postal Zip Codes and by sorting those zip codes by the counties that have geographical areas covered by those zip codes. The zip codes used must be those shown in the lienholder's records as the mailing addresses where the collateral is situate. For those zip codes covering geographical areas that extend into multiple counties, the collateral list sent to all counties sharing the same zip codes must contain the information required by Section 12-49-1250.  (B) Any collateral list provided by a lienholder to a tax collector after July first and no later than December thirty-first of any year is considered a supplemental collateral list for purposes of the lienholder's right to receive notice of a tax levy and sale pursuant to Section 12-49-1190 for that same calendar year.  (C) A lienholder is not required to provide to the tax collector a collateral list annually or periodically. If a particular lienholder does not provide a collateral list to the tax collector in a timely manner for the year in which the tax collector intends to sell real property on which that lienholder holds a lien, the tax collector may rely on the most current information obtained pursuant to Section 12-49-1190 including, but not limited to, a collateral list from a previous year.  HISTORY: 2006 Act No. 386, Section 49.A, eff June 14, 2006.
SC Code § 12-49-1240 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 49 - Enforced Collection Of Taxes Generally|Section 12-49-1240. Form of collateral list and supplement.

 The form of the collateral list and a supplement for mobile or manufactured homes must be substantially as follows:  Collateral List For __________________________ County  Lienholder: ______________________________________  Address for Notice: _______________________________  Date: ________________________  Name(s) of Owner(s): Address of Home: _______________  Other Address of Owner(s): _______________________  Zip Code: ___________________  Year of Home: _______________  Make/Model: _________________  Size of Home: _______________  Full Serial Number: ____________.  HISTORY: 2006 Act No. 386, Section 49.A, eff June 14, 2006.
SC Code § 12-49-1250 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 49 - Enforced Collection Of Taxes Generally|Section 12-49-1250. Medium for delivery of collateral list and supplement.

 The collateral list and a supplement may be provided to the tax collector through a medium acceptable to the sender and the receiver. The medium may include United States mail, hand delivery, express delivery, or e-mail, but the sender shall maintain sufficient proof that the collateral list and supplement were provided to the tax collector.  HISTORY: 2006 Act No. 386, Section 49.A, eff June 14, 2006.
SC Code § 12-49-1260 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 49 - Enforced Collection Of Taxes Generally|Section 12-49-1260. Providing copies of collateral list; use of list.

 The collateral lists and supplements must be maintained by the tax collector strictly and only for the purposes provided in this article. A person in the tax collector's office may not give, release, or provide in any form to any person or entity the original or any photographic or electronic copy of the collateral lists or a list reconstructed from the tax collector's records which shows the owners of mobile or manufactured homes in a county and the names of the lienholders of these homes. The collateral lists must be used for the purposes only of notifying the lienholders of impending tax sales and the expiration of redemption periods. This section does not prevent a tax collector from integrating information obtained from the collateral lists into the tax collector's records in the same manner as the tax collector integrates information in his records obtained from other sources. This section does not prevent a tax collector from providing information to a person or entity about the name of the owner and lienholder of a particular mobile or manufactured home.  HISTORY: 2006 Act No. 386, Section 49.A, eff June 14, 2006.
SC Code § 12-49-1270 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 49 - Enforced Collection Of Taxes Generally|Section 12-49-1270. Rights, interests and security of lienholder.

 (A) Except as otherwise provided in Section 12-49-1220 or 12-49-1290, unless the tax collector complies with the provisions of Sections 12-49-1190 and 12-49-1220, the rights, interest, and security of a lienholder of a mobile or manufactured home is not affected by a tax sale and a transfer of title made pursuant to the tax sale.  (B) Except as specifically provided in this article, the rights and remedies of a lienholder of a mobile or manufactured home under the terms of the security documents or as otherwise provided in this title are not affected by whether or not a lienholder provides a collateral list to the tax collector or provides information to the assessor about where and to whom tax notices must be sent.  HISTORY: 2006 Act No. 386, Section 49.A, eff June 14, 2006; 2015 Act No. 87 (S.379), Section 54, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 54, in (B), substituted "provides information to the assessor" for "provides information to the auditor".
SC Code § 12-49-1280 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 49 - Enforced Collection Of Taxes Generally|Section 12-49-1280. Circumstances not grounds for voiding tax sale.

 Notwithstanding another provision of this article, the following circumstances are not grounds for voiding a tax sale:  (1) The tax collector complied with Section 12-49-1220(B) but the return from the department did not provide the name and address of the current lienholder, the lienholder's most current collateral list that was provided to the tax collector did not reflect accurately the name and address of the lienholder for the mobile or manufactured home, the county had not been provided information about the lienholder and its address pursuant to the licensing and moving permit procedures provided for in Chapter 17, Title 31, and department records did not reflect information about the lienholder and its address.  (2) The mobile or manufactured home appeared on collateral lists of more than one lienholder and, although the tax collector did not notify all the lienholders, he did notify the lienholders that held liens on the mobile or manufactured home at the time the notice was given, and the notice was sent to the correct addresses of the lienholders holding the liens where the owner's account was being serviced at the time the notice was given.  (3) The lienholder that holds the lien on the mobile or manufactured home at the time the notice was given receives the notice at the correct address of the lienholder where the owner's account is being serviced, regardless of how the tax collector obtained the correct name and address of the lienholder.  HISTORY: 2006 Act No. 386, Section 49.A, eff June 14, 2006.
SC Code § 12-49-1290 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 49 - Enforced Collection Of Taxes Generally|Section 12-49-1290. Circumstances not defense to lienholder's effort to void tax sale.

 Notwithstanding the provisions of this article, the following circumstances are not a defense to a lienholder's effort to void a tax sale:  The lienholder failed to provide the tax collector with a collateral list for one or more years, but the most current collateral list the lienholder did provide the tax collector, including any supplements described in Section 12-49-1220(D)(2)(a) and (b), showed that the lienholder held a lien on the particular mobile or manufactured home that was sold by the tax collector at a tax sale, or the county had been provided information about the lienholder and its address pursuant to the licensing and moving permit procedures provided for in Chapter 17, Title 31.  HISTORY: 2006 Act No. 386, Section 49.A, eff June 14, 2006.
SC Code § 12-51-50 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 51 - Alternate Procedure For Collection Of Property Taxes|Section 12-51-50. Sale of property; procedures; defaulting taxpayer or grantee with more than one item to be sold.

 The property duly advertised must be sold, by the person officially charged with the collection of delinquent taxes, at public auction at the courthouse or other convenient place within the county, if designated and advertised, on the advertised date for legal tender payable in full by cash, cashier's check, certified check, or money order on the date of the sale. If the defaulting taxpayer or the grantee of record of the property has more than one item advertised to be sold, as soon as sufficient funds have been accrued to cover all of the delinquent taxes, assessments, penalties, and costs, further items must not be sold.  HISTORY: 1962 Code Section 65-2815.4; 1971 (57) 499; 1985 Act No. 166, Section 5; 1997 Act No. 146, Section 1; 2000 Act No. 399, Section 3(X)(4), eff January 1, 2001; 2012 Act No. 186, Section 3, eff June 7, 2012.
SC Code § 12-51-55 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 51 - Alternate Procedure For Collection Of Property Taxes|Section 12-51-55. Required bid on behalf of Forfeited Land Commission when property sold for ad valorem taxes.

 The officer charged with the duty to sell real property and mobile or manufactured housing for nonpayment of ad valorem property taxes shall submit a bid on behalf of the forfeited land commission equal to the amount of all unpaid property taxes, penalties, assessments including, but not limited to, assessments owed to a special taxing district established pursuant to Section 4-9-30, Chapter 19, Title 4, or an assessment district established pursuant to Chapter 15, Title 6, and costs including taxes levied for the year in which the redemption period begins. The forfeited land commission is not required to bid on property known or reasonably suspected to be contaminated. If the contamination becomes known after the bid or while the commission holds the title, the title is voidable at the election of the commission.  HISTORY: 1995 Act No. 90, Section 3; 1996 Act No. 431; 2000 Act No. 399, Section 3(X)(5), eff January 1, 2001; 2005 Act No. 145, Section 51, eff June 7, 2005; 2015 Act No. 87 (S.379), Section 56, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 56, twice substituted "forfeited land commission" for "Forfeited Land Commission", and deleted the prior last sentence, relating to the requirement that funds from sale to pay taxes during redemption period.
SC Code § 12-51-60 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 51 - Alternate Procedure For Collection Of Property Taxes|Section 12-51-60. Payment by successful bidder; receipt; disposition of proceeds.

 The successful bidder at the delinquent tax sale shall pay legal tender as provided in Section 12-51-50 to the person officially charged with the collection of delinquent taxes in the full amount of the bid on the day of the sale. Upon payment, the person officially charged with the collection of delinquent taxes shall furnish the purchaser a receipt for the purchase money. He must attach a copy of the receipt to the execution with the endorsement of his actions, which must be retained by him. Expenses of the sale must be paid first and the balance of all delinquent tax sale monies collected must be turned over to the treasurer. Upon receipt of the funds, the treasurer shall mark immediately the public tax records regarding the property sold as follows: Paid by tax sale held on (insert date). All other monies received, including any excess after payment of delinquent taxes, assessments, penalties, and costs, must be retained, paid out, and accounted for by the delinquent tax collector. Once a tax deed has been issued, the defaulting taxpayer and the owner of record immediately before the end of the redemption period must be notified in writing by the delinquent tax collector of any excess due. The notice must be addressed and mailed in the manner provided in Section 12-51-40(b) for taking exclusive possession of real property. Expenses of providing this notice are considered costs of the sale for purposes of determining the amount, if any, of the excess.  HISTORY: 1962 Code Section 65-2815.5; 1971 (57) 499; 1985 Act No. 166, Section 6; 1994 Act No. 296, Section 1; 1996 Act No. 332, Section 2; 1996 Act No. 431, Section 30; 1998 Act No. 285, Section 2; 2000 Act No. 399, Section 3(X)(6), eff January 1, 2001.
SC Code § 12-51-70 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 51 - Alternate Procedure For Collection Of Property Taxes|Section 12-51-70. Default by successful bidder; readvertisement of property.

 If the successful bidder fails to remit in legal tender within the time specified, the person officially charged with the collection of delinquent taxes shall cancel that bid and duly readvertise the same property for sale, in the same manner, on a subsequent delinquent tax sale date. The defaulting bidder is liable for no more than five hundred dollars damages upon default, which may be collected by suit by the person officially charged with the collection of delinquent taxes in the name of the taxing authority.  HISTORY: 1962 Code Section 65-2815.6; 1971 (57) 499; 1985 Act No. 166, Section 7; 2012 Act No. 186, Section 4, eff June 7, 2012.
SC Code § 12-51-80 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 51 - Alternate Procedure For Collection Of Property Taxes|Section 12-51-80. Settlement by treasurer.

 The treasurer shall make full settlement of tax sale monies, within forty-five days after the sale, to the respective political subdivisions for which the taxes were levied. Proceeds of the sales in excess thereof must be retained by the treasurer as otherwise provided by law.  HISTORY: 1962 Code Section 65-2815.7; 1971 (57) 499; 1985 Act No. 166, Section 8; 2015 Act No. 87 (S.379), Section 57, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 57, substituted "within forty-five days" for "within thirty days".
SC Code § 12-51-95 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 51 - Alternate Procedure For Collection Of Property Taxes|Section 12-51-95. Owner of mobile or manufactured home may redeem property.

 Notwithstanding the provisions of Section 12-51-110, the owner or lienholder of any mobile home or manufactured home may redeem the property as provided in Sections 12-51-90, 12-51-100, and 12-51-120. For purposes of this chapter, "mobile or manufactured home" is defined in Section 12-43-230(b) or Section 40-29-20(9), as applicable.  HISTORY: 1988 Act No. 647, Section 1; 1994 Act No. 506, Section 13.
SC Code § 12-51-96 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 51 - Alternate Procedure For Collection Of Property Taxes|Section 12-51-96. Conditions of redemption.

 In order for the owner of or lienholder on the "mobile home" or "manufactured home" to redeem his property as permitted in Section 12-51-95, the mobile or manufactured home subject to redemption must not be removed from its location at the time of the delinquent tax sale for a period of twelve months from the date of the sale unless the owner is required to move it by the person other than himself who owns the land upon which the mobile or manufactured home is situated. In this event, the owner of the mobile or manufactured home must notify the purchaser and the delinquent tax collector of the new location of the mobile or manufactured home, which new location also must be in this State. If the owner moves the mobile or manufactured home in violation of this section, he is guilty of a misdemeanor and, upon conviction, must be punished by a fine not exceeding one thousand dollars or imprisonment not exceeding one year, or both. In addition to the other requirements and payments necessary for an owner of a mobile or manufactured home to redeem his property after a delinquent tax sale, the defaulting taxpayer or lienholder also must pay rent to the purchaser at the time of redemption an amount not to exceed one-twelfth of the taxes for the last completed property tax year, exclusive of penalties, costs, and interest, for each month between the sale and redemption. However, the monthly rental, when calculated as provided in this section, must not be less than ten dollars. For purposes of this rent calculation, more than one-half of the days in any month counts as a whole month.  HISTORY: 1988 Act No. 647, Section 3; 1994 Act No. 506, Section 14.
SC Code § 12-51-100 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 51 - Alternate Procedure For Collection Of Property Taxes|Section 12-51-100. Cancellation of sale upon redemption; notice to purchaser; refund of purchase price.

 Upon the real estate being redeemed, the person officially charged with the collection of delinquent taxes shall cancel the sale in the tax sale book and note thereon the amount paid, by whom and when. The successful purchaser, at the delinquent tax sale, shall promptly be notified by mail to return the tax sale receipt to the person officially charged with the collection of delinquent taxes in order to be expeditiously refunded the purchase price plus the interest provided in Section 12-51-90.  HISTORY: 1962 Code Section 65-2815.9; 1971 (57) 499; 1985 Act No. 166, Section 10; 1998 Act No. 285, Section 3.
SC Code § 12-51-110 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 51 - Alternate Procedure For Collection Of Property Taxes|Section 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)".   HISTORY: 1962 Code Section 65-2815.10; 1971 (57) 499; 1985 Act No. 166, Section 11.