Tax Sale

Disclaimer

DELINQUENT TAX SALE

COLLETON COUNTY, SOUTH CAROLINA

BY VIRTUE OF EXECUTIONS issued by the Colleton County Treasurer, pursuant to S.C. Code Section 12-45-180, I have been directed as the Colleton County Tax Collector, to levy the Executions by distress and sell certain pieces and parcels of the defaulting tax payer’s estate in his jurisdiction in order to collect the delinquent taxes, assessments, penalties and costs due. The listed properties are delinquent for the tax year 2022, and any prior years, and are shown in alphabetical order by name of owner.

Location: Colleton Civic Center
494 Hampton Street, Walterboro, SC 29488
Date: Friday, December 8, 2023
Bidder Registration Begins: 9:00 a.m.
Auction Begins: 10:00 a.m.

ATTENTION TAXPAYERS

To avoid the auction of your property, taxes must be paid BEFORE 5:00 p.m., Thursday, December 7, 2023. Acceptable methods of payment are cash, cashier’s check, money orders.

The opening bid shall contain the delinquent taxes for tax year 2022 and/or prior years along with 2023 tax year. Any properties listed are subject to be removed from sale for reasons applied by law or by payment of delinquent taxes.

TERMS OF SALE

The property duly advertised must be sold, by the person officially charged with the collection of delinquent taxes, at public auction at the courthouse or other convenient place within the county, if designated and advertised, on the advertised date for legal tender payable in full by cash, cashier's check, money order on the date of the sale. If the defaulting taxpayer or the grantee of record of the property has more than one item advertised to be sold, as soon as sufficient funds have been accrued to cover all of the delinquent taxes, assessments, penalties, and costs, further items must not be sold.

If the official in charge of the tax sale discovers before a tax title has passed that there is a failure of any action required to be properly performed, the official may void the tax sale and refund the amount paid, plus interest in the amount actually earned by the county on the amount refunded, to the successful bidder. If the full amount of the taxes, assessments, penalties, and costs have not been paid, the property must be brought to tax sale as soon as practicable.

DISCLAIMER

By Virtue of authority and certain tax executions issued to Tax Collector for Colleton County by Treasurer; have levied upon and will sell certain properties of defaulting taxpayers to satisfy their debt to Colleton County for delinquent taxes, cost and penalties; sufficient property of the below described map parcel  and name of defaulting taxpayer and current owner will be sold to the highest bidder for cash, certified/cashier's check, money order, or personal/business check with immediate compliance exacted at the Colleton Civic Center located at 494 Hampton St, Walterboro, SC 29488 beginning February 24, 2023 from 10:00 a.m. and continuing until all properties scheduled for sale are sold. The officer charged with the duty to sell real property and mobile or manufactured housing for nonpayment of ad valorem property taxes shall submit a bid on behalf of the Forfeited Land Commission equal to the amount of all unpaid property taxes, penalties, assessments including, but not limited to, assessments owed to a special taxing district established pursuant to Section 4-9-30, Chapter 19, Title 4. The tax sale is in compliance with the S.C. Code of Laws. Non-payment of taxes will result in the properties listed below being sold for delinquent tax years 2020 and prior years along with tax year 2021 taxes. Also, if the property is sold at the tax sale, the successful bidder will have to pay any outstanding county liens, deed prep and mobile home bill of sale fees.

Final list is subject to change. As delinquent property taxes are paid, they will be removed from the official tax sale auction list.

THE PURPOSE OF THE TAX SALE

The Tax Sale is for the purpose of forced collection of delinquent property taxes for a specific year.   The opening bidding opens with the Tax Collector submitting the opening bid on behalf of the Forfeited Land Commission (FLC), according to state law 12-51-55 of the SC Code of Laws. Unless someone else submits a higher bid, the successful bidder does not receive a tax deed of any right to possession, and their interest in the property does not vest until after the expiration of the redemption period.  The redemption period is one year and a day.    

CONDITIONS OF SALE

The sale is an open auction. Properties are sold in alphabetical order according to the taxpayer’s last name. Research property before you bid on it!!!  As with any “buyer beware purchase” the burden falls on you to check the condition of the properties you want to bid on. The County must sell all properties that have delinquent taxes.  Ditches, private roadways, and small strips of land are taxable and can therefore be included in the tax sale.

All bid payments, tax deed fees, mobile home bill of sale fees and county liens is applicable must be made before the end of the auction.  A tax sale receipt will be issued to the bidder. Failure to comply in paying your bid will result in a $500.00 fine per bid, which will be pursued through magistrate court. 

PROPERTY REDEMPTION

You cannot do anything with the property you bid on until you are issued a tax deed. Real property has a 12 month redemption period. If you are the winning bidder, the property can be redeemed by the current owner/mortgage holder for up to one year after the date of the sale. Once a property is redeemed, the bidder will be notified by mail. At that time, the tax sale receipt must be returned to the Treasurer’s Office for a refund of the bid plus the applicable interest. The interest paid shall not exceed the opening bid amount.

The interests are calculated as follows:

• First three months 3% of bid
• Four, five, and six months 6% of bid
• Seven, eight, and nine months 9% of bid
• Last three months 12% of bid

Mobile homes also have a 12 month redemption period. However, before the mobile home can be redeemed, rent must be satisfied with the bidder. According to state law, monthly rent cannot be more than 1/12(one twelfth) of the base amount of the delinquent year’s tax.

DEED/MOBILE HOME BILL OF SALE-COUNTY LIENS PROCESS

If real property is not redeemed, a tax deed is issued to the successful bidder. The person officially charged with the collection of delinquent taxes will issue an attorney prepared tax deed and/or a mobile home bill of sale from the tax collector.  The fee for a tax deed is $ 175 and the fee for a mobile home bill of sale is $ 15. All deed stamp fees must be paid prior to the deed recording. A tax sale does not erase liens that may be currently attached to the property.  If the property is sold at the tax sale, the successful bidder will have to also pay any outstanding county liens.  A tax deed is not a warranty deed. If property is not redeemed, the successful bidder will be required to pay mobile home registration fees with county and SC DMV fees.

VOIDED TAX SALE

Tax sales can be voided at any time prior to the issuance of a tax deed. If a sale is voided, the bidder will be refunded his/her bid money and the actual interest earned.  If the tax payer pays their property taxes at anytime during the tax sale, the sale will also be voided.

The Tax Sale is held in accordance to S.C. Code of Laws Title 12 Section 51.

The Tax Sale is held in accordance with South Carolina Code of Laws Title 12, Section 51.

1. Open SC12-51 on Alternate Procedure for Collection of Property Taxes.