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Should your real or personal property account become delinquent, below is a schedule of the delinquent collections process (excluding motor vehicles). Penalties are applied in accordance with South Carolina State Statute 12-45-180.

January 16th
A 3% penalty is applied to the current year taxes due.
February 1st
A 7% penalty is applied to the current year taxes due.
March 16th
A 5% penalty is applied to the current year taxes due.
April 1st
A Treasurer’s fee of $75 is applied and delinquent tax bills are generated. If a property has multiple owners additional fees may be applied.
May
Delinquent tax notices are sent by certified mail with returned receipt in accordance with South Carolina State Statute 12-51-40(b).
August
If the delinquent certified notice was not returned to the Treasurer’s Office with a valid signature the associated property is physically levied by posting in accordance with South Carolina State Statute 12-51-40(c).
September 1st
An Execution fee of $50 is applied to delinquent accounts and advertised to the public through the Treasurer’s Office website and local newspapers in accordance with South Carolina State Statute 12-51-40(d).
First Monday in October
Delinquent properties are auctioned at tax sale.

After August 31st, payments on delinquent accounts must be made with guaranteed funds (cash, credit card, money order or cashier’s check). No personal checks will be accepted.

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