Delinquent Tax Office
Important Dates:
- March 17th - Treasurer issues tax execution against defaulting taxpayer to Tax Collector
- April 1st (or as soon thereafter as practicable) - First delinquent tax notice mailed to the taxpayer
- 30 days after first mailing - Take exclusive possession of defaulting taxpayer's property by mailing certified notice
- July 1 - Take exclusive physical possession of property by posting a notice on the property
- One week prior to Sale Date - Bidder Registration
- Three Weeks prior to sale - Newspaper advertisement of defaulting tax payers.
- October, November, or December - Tax Sale
- 12 months from Tax Sale - End of the time to redeem the property from Tax Sale
Avoid the line! Delinquent taxes are payable online.
Purpose:
The Delinquent Tax Collector's Office was established by state law; it operates under the Code of Laws of South Carolina 1976, Title 12, Chapter 51, using the Uniform Tax Collection Act of 1985. The primary goal is the collection of delinquent taxes, not the acquisition or dispossession of property.
Third Party Collections:
As part of the Tax Collector's pursuit of delinquent taxes, multiple delinquent programs are utilized; the Setoff Debt program, the delinquent tax sale and the use of a third party collection agency, American Financial Credit Services (AFCS), which specializes in governmental debt recovery.
