Functions

The Delinquent Tax Department investigates and collects delinquent real and personal property taxes, penalties and levy costs; finds and notifies taxpayers of taxes owed; and maintains an accurate, up-to-date account of monies collected. The County Treasurer executes the bill to the Delinquent Tax Department for collection on or about March 17th of each year all property taxes that have not been paid in the Treasurer’s office become delinquent. The property is turned over from the Treasurer’s office to the Delinquent Tax Collector’s office. On or about April 1st a notice is sent on all unpaid taxes including due dates and the amount due, including all penalties. 30 days from the first delinquent mailing the taxpayer is sent a certified tax notice. If the certified notice is not received, the notice is returned to the delinquent tax office and the property is posted. In posting delinquent tax property it is also seized to be advertised for sale. Certified tax notices state the property has been seized and will be advertised and sold for the delinquent taxes, if not paid. Delinquent taxes are due by August 31 of each year.  The Delinquent Tax Department also works closely with the County Treasurer,  County Auditor and County Assessor.

 

This Department Does:

 
  • Send out notices for past-due taxes on personal and real property

 

  • Collect and process delinquent tax payments
 
  • Seize property for non-payment, in accordance with S.C. Code of Laws, Title 12

 

  • Plan, conduct and manage tax sales

 

  • Perform post-sale work, such as title and mortgage research and deed creation

 

  • Provide a public access terminal for delinquent tax information

 
This Department Does Not:

 

 

  • Revise tax bills call Auditor's Office, Nancy Best,  Auditor at 843-423-8205

 

 
  • Determine values on personal property call Auditor's Office, Nancy Best,  Auditor at 843-423-8205

 

  • Provide information on taxes due in other counties

 

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