Delinquent Tax

Responsibilities

The Delinquent Tax Division 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. Once a property tax bill is deemed delinquent (after March 15 of each year), the debt goes into execution and the County Treasurer sends the bill to the Delinquent Tax Division for collection. The Delinquent Tax Division also works closely with the Register of Deeds, Auditor and Revenue Collections.

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