2013 South Carolina Code of Laws
Title 27 - Property and Conveyances
CHAPTER 31 - HORIZONTAL PROPERTY ACT
SECTION 27-31-270. Assessment and collection of taxes.
Taxes, assessments and other charges of this State, or of any political subdivision, or of any special improvement district, or of any other taxing or assessing authority shall be assessed against and collected on each individual apartment, each of which shall be carried on the tax books as a separate and distinct entity for that purpose, and not on the building or property as a whole. No forfeiture or sale of the building or property as a whole for delinquent taxes, assessments or charges shall ever divest or in anywise affect the title to an individual apartment so long as taxes, assessments and charges on the individual apartment are currently paid.
HISTORY: 1962 Code Section 57-520; 1962 (52) 1866; 1967 (55) 449.
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