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.
