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2019 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.
Universal Citation: SC Code § 12-45-410 (2019)
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.
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