Code_of_Laws.pdf
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- Legal Notices and Advertisement Services
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- RFP #25111
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- Greenville County, South Carolina
About this file
This document is the unannotated South Carolina Code of Laws, Chapter 29, specifically addressing Legal Notices and Chapter 51 regarding the Alternate Procedure for Collection of Property Taxes, prepared by the South Carolina Legislative Council. The document provides detailed statutory guidelines for legal notice publication, including specific requirements for publishing notices in newspapers, computing publication time, and the length of time different types of legal sales must be advertised. The code outlines precise rules for how legal notices must be structured, such as the number of consecutive weeks of publication, the required spacing between publications, and the specific details that must be included in advertisements.
The code establishes standard rates and procedures for legal advertisements, specifying that state and county officials shall be charged no more than the local retail display advertising rate shown on a newspaper's rate card. It includes provisions for special circumstances, such as reduced rates for indigent individuals requiring legal notices (not exceeding one dollar per inch for the first insertion) and alternative procedures for publishing notices when newspapers refuse to publish at the prescribed rates. The document also provides detailed instructions for tax collection procedures, including how counties should handle delinquent property taxes, the process for notifying taxpayers, and the steps for potentially seizing and selling property to satisfy tax obligations.
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| Legal_Notices_and_Advertisement_Services.pdf | ||
| Sample_Services_Agreement.pdf | ||
| COG_Sub_W9_.pdf |
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DISCLAIMER
The South Carolina Legislative Council is offering access to the unannotated South Carolina Code of Laws on the Internet as a service to the public. The annotated South Carolina Code on the General Assembly’s website is now current through the 2014 session. The unannotated South Carolina Code, consisting only of Code text, numbering, and history, may be copied from this website at the reader’s expense and effort without need for permission.
The Legislative Council is unable to assist users of this service with legal questions. Also, legislative staff cannot respond to request for legal advice or the application of the law to specific facts. Therefore, to understand and protect your legal rights, you should consult your own private lawyer regarding all legal questions.
While every effort was made to ensure the accuracy and completeness of the unannotated South Carolina Code available on the South Carolina General Assembly’s website, the unannotated South Carolina Code is not official, and the state agencies preparing this website and the General Assembly are not responsible for any errors or omissions which may occur in these files. Only the current published volumes of the South Carolina Code of Laws Annotated and any pertinent acts and joint resolutions contain the official version.
Please note that the Legislative Council is not able to respond to individual inquiries regarding research or the features, format, or use of this website.
However, you may notify the Legislative Services Agency at LSA@scstatehouse.gov regarding any apparent errors or omissions in content of Code sections on the website, in which case LSA will relay the information to appropriate staff members of the South Carolina Legislative Council for investigation.
CHAPTER 29
LEGAL NOTICES, GENERALLY
SECTION 15-29-10. Computing time for publication of notices.
The time for publication of legal notices shall be computed so as to exclude the first day of publication and include the day on which the act or event, of which notice is given, is to happen or which completes the full period required for publication.
History: 1962 Code Section 10-1301; 1952 Code Section 10-1301; 1942 Code Section 822; 1932 Code Section 822; Civ.P. ’22 Section 773; Civ. P.’ Section 459 ;Civ. P. ’02 Section 421; 1870 (14)521 Section 440
SECTION 15-29-20. Publication in four successive weeks as equivalent of publication for one month or thirty days.
When publication for one month or thirty days is required the publication in four successive weeks shall be sufficient is at least twenty-nine days shall expired after the first publication thereof on or before the date fixed for the doing of which notice is given.
HISTORY: 1962 Code Section 10-1302; 1952 Code Section 10-1302; 1942 Code Section 8903; 1932 Code Section 8903; Civ. C. ’22 Section 5716; 1921 (32) 217.
SECTION 15-29-30. Publication in three successive weeks as equivalent of publication for three weeks or twenty-one days.
When the statute requires a notice to be published in a newspaper for three weeks or twenty-one days the publication of such notice in three successive weeks shall be sufficient if at least sixteen days shall have expired after the date of the first publication and on or before the date fixed for the doing of the thing of which notice is given.
HOSTORY: 1962 Code Section 10-1303; 1952 Code Section 10-1303; 1942 Code Section 8900; 1932 Code Section 8900; Civ.C. ’22 Section 5713; 1921 (32)217.
SECTION 15-29-40. Publication in two successive weeks as equivalent of publication for two weeks or fifteen days.
When it is required that notice be published in a newspaper for two weeks or fifteen days the publication of such notice in two successive weeks shall be sufficient if at least eight days shall have expired after the date of the first publication and on or before the date fixed for the doing of the thing for which notice is given.
HISTORY: 1962 Code Section 10-1304; 1952 Code Section 10-1304; 1942 Code Section 8901;1932 Code Section 8901; Civ.C. ’22 Section 5714; 1921 (32) 217.
SECTION 15-29-50. Publication for one week.
When it is required that notice be published in a newspaper for one week the first publication of such notice shall precede the date fixed for the doing of the thing at least six days.
HISTORY: 1962 Code Section 10-1305; 1952 Code Section 10-1305; 1942 Code Section 8902; 1932 Code Section 8902; Civ.C. ’22 Section 5715; 1921 (32) 217.
SECTION 15-29-60. Length of time legal sales shall be advertised.
All notices for the sale of any real estate under execution or order of court shall be advertised for twenty-one days, that is to say once a week for at least three weeks prior to such sale. All notices for such sales of personal property, unless otherwise specially ordered, shall be advertised for fifteen days, that is to say once a week for two weeks before such sale.
HISTORY: 1962 Code Section 10-1306; 1952 Code Section 10-1306; 1942 Code Section 8899; 1932 Code Section 8899; Civ.C. ’22 Section 5712; Civ.c.’12 Section 4200; Civ.c.’02 Section 3093; G.S. 2424; R.S. 2543; 1875 (16) 14; 1878
(16) 482.
SECTION 15-29-70. Probate Notices or citations which need not be published in newspaper.
It shall not be necessary to publish in any newspaper any notice or citation relating to any estate in the courts of probate when the value of such estate does not exceed five hundred dollars. In such cases the notices required by law shall be posted for the time required by law at the door of the courthouse of the county in which the probate proceeding is filed.
HISTORY: 1962 Code Section 10-1307; 1952 Code Section 10-1307; 1942 Code Section 212; 1932 Code Section 212; Civ.O.’22 Section 170; Civ.P. ’12 Section 46; 1911 (27) 135; 1933 (38) 493; 1960 (51) 1748.
SECTION 15-29-80. Charges for legal advertisements in newspapers.
State and county officials authorized by law to publish advertisements in the newspapers of this state, including advertisements of sales of real and personal property by masters, clerks of court, judges of probate and sheriffs, citations, notice to creditors, notices of final settlement by executors, administrators, guardians and all other persons acting in a fiduciary capacity, service of summons by publication, notices of election ordered by commissioners, reports of county treasurers, supervisors and superintendents of education, notices of county auditors, proclamations of the executive department, proposals for works and supplies by the head of departments or other officials authorized to advertise for competitive bids and all other advertising whatever done by order of court or by State and county officials, shall be charged not more than the local retail display advertising rate shown on the newspaper’s rate card or the rates published in the newspaper, deducting any and all applicable discounts earned by the volume or frequency of the legal advertising. The advertisement shall be set in the solid six point type, including the caption and all other parts of the advertisement. Newspapers that do not use six point type shall receive compensation based on six point measure and any lesser measure shall be charged only at actual space measurement as printed; however, agencies placing advertisements may order larger measure at their discretion.
The publication of any of the notices provided for in this section may be let by contract for not more than the price authorized by this section.
No publication will be allowed to make any extra charges for affidavit of publication.
HISTORY: 1962 Code Section 10-1308; 1952 Code Section 10-1308; 1942 Code Section 8894; 1932 Code Section 8894; Civ.C. ’22 Section 5707; Civ.C ’12 Section 4195; Civ.C. ’02 Section 3091; 1899 (22) 47; 1902 (23) 1074; 1905 (24) 847; 1915 (29) 72; 1919 (31) 45; 1921 (32) 160; 1977 Act No. 146, Section 1.
SECTION 15-29-85. Charges for legal advertisements in newspapers: rates for indigents.
Notwithstanding other provisions of Section 15-29-80 with regard to legal advertising rates, any person required to publish a summons or other legal notice who qualifies as an indigent shall not be charged and amount exceeding one dollar per inch for the first insertion and not exceeding fifty cents per inch for each subsequent insertion of that legal advertisement. Advertisement published under the provisions of this section shall comply with the layout requirements set forth in Section 15-29-80 with charges calculated in accordance with the measurement provisions set forth therein. As used in this section “indigent” means a person whose legal assistance is paid for with public funds or who would be qualified for such assistance in proceeding which requires publication of the legal notice concerned.
SECTION 15-29-90. Printing accounts shall be rendered under oath.
All accounts rendered for printing shall be under oath that such accounts are in accordance with the requirements of this chapter.
HISTORY: 1962 Code Section 10-1309; 1952 Code Section 10-1309; 1942 Code Section 8894; 1932 Code Section 8894; Civ.C. ’22 Section 5707; Civ.C. ’12 Section 4195;Civ.C. ’02 Section 3091; 1899 (22) 47; 1902 (23) 1074; 1905 (24) 847; 1915 (29) 72; 1919 (31) 45; 1921 (32) 160.
SECTION 15-29-100. Advertisements shall be posted if newspapers refuse to publish at rates fixed.
If the proprietors or managers of the newspaper in any county shall refuse to insert such advertisements in their newspapers at the rates allowed in Section 15-29-80 such notices shall be posted in at least three public places in the county, one of which shall be at the courthouse door.
HISTORY: 1962 Code Section 10-1310; 1952 Code Section 10-1320; 1942 Code Section 8894; 1932 Code Section 8894; Civ.C.’22 Section 5707; Civ.C. ’12 Section 4195; Civ.C. ’02 Section 3091; 1899 (22) 47; 1902 (23) 1074; 1905 (24) 847; 1915 (29) 72; 1919 (31) 45; 1921 (32) 160.
DISCLAIMER
The South Carolina Legislative Council is offering access to the unannotated South Carolina Code of Laws on the Internet as a service to the public. The annotated South Carolina Code on the General Assembly’s website is now current through the 2014 session. The unannotated South Carolina Code, consisting only of Code text, numbering, and history, may be copied from this website at the reader’s expense and effort without need for permission.
The Legislative Council is unable to assist users of this service with legal questions. Also, legislative staff cannot respond to request for legal advice or the application of the law to specific facts. Therefore, to understand and protect your legal rights, you should consult your own private lawyer regarding all legal questions.
While every effort was made to ensure the accuracy and completeness of the unannotated South Carolina Code available on the South Carolina General Assembly’s website, the unannotated South Carolina Code is not official, and the state agencies preparing this website and the General Assembly are not responsible for any errors or omissions which may occur in these files. Only the current published volumes of the South Carolina Code of Laws Annotated and any pertinent acts and joint resolutions contain the official version.
Please note that the Legislative Council is not able to respond to individual inquiries regarding research or the features, format, or use of this website.
However, you may notify the Legislative Services Agency at LSA@scstatehouse.gov regarding any apparent errors or omissions in content of Code sections on the website, in which case LSA will relay the information to appropriate staff members of the South Carolina Legislative Council for investigation.
CHAPTER 51
Alternate Procedure for Collection of Property Taxes
SECTION 12-51-40. Default on payment of taxes; levy of execution by distress and sale; notice of delinquent taxes; seizure of property; advertisement of sale.
After the county treasurer issues his execution against a defaulting taxpayer in his jurisdiction, as provided in Section 12-45-180, signed by him or his agent in his official capacity, directed to the officer authorized to collect delinquent taxes, assessments, penalties, and cost, requiring him to levy the execution by distress and sale of the defaulting taxpayer’s estate, real or personal. Or both, or property transferred by the defaulting taxpayer, the value of which generated all or part of the tax, to satisfy the taxes, assessments, penalties, and costs, the officer to which the execution is directed shall:
(a) On April first or as soon after that as practicable, mail a notice of delinquent property taxes, penalties, assessments, and costs to the defaulting taxpayer and to a grantee of record of the property, whose value generated all or part of the tax. The notice must be mailed to the best address available, which is either the address shown on the deed conveying the property to him, the property address, or other corrected or forwarding address of which the officer authorized to collect delinquent taxes, penalties, and costs are not paid, the property must be advertised and sold to satisfy the delinquency.
(b) If the taxes remain unpaid after thirty days from the due date of mailing of the delinquent notice, or as soon thereafter as practicable, take exclusive possession of the property necessary to satisfy the payment of the taxes, assessments, penalties, and costs. In the case of real property, exclusive possession is taken by mailing a notice of delinquent property taxes, assessments, penalties, and costs to the defaulting taxpayer and any grantee of record of the property at the address shown on the tax receipt or to an address of which the officer has actual knowledge, by “certified mail, return receipt requested-restricted delivery” pursuant to the United States Postal Service “Domestic Mail Manual Section S912”. If the addressee is an entity instead of an individual, the notice must be mailed to its last known post office address by certified mail, return receipt requested, as described in Section S912. In the case of personal property, exclusive possession is taken by mailing the notice of delinquent property taxes, assessments, penalties, and costs to the person at the address shown on the tax receipt or to an address of which the officer has actual knowledge. All delinquent notices shall specify that if the taxes, assessments, penalties, and costs are not paid before a subsequent sales date, the property must be duly advertised and sold for delinquent property taxes, assessments, penalties, and costs. The return receipt of the “certified mail” notice is equivalent to “levying by distress”.
(c) If the ‘certified mail” notice has been returned, take exclusive physical possession of the property against which the taxes, assessments, penalties, and costs were assessed by posting a notice at one or more conspicuous places on the premises, in the case of real estate, reading: “Seized by person officially charged with the collection of delinquent taxes of (name of political subdivision) to be sold for delinquent taxes”, the posting of the notice is equivalent to levying by distress, seizing, and taking exclusive possession of it, or by taking exclusive possession of personality. In the case of personal property, the person officially charged with the collection of delinquent taxes is not required to move the personal property from where situated at the time of seizure and further, the personal property may not be moved after seized by anyone under penalty of conversion unless delinquent taxes, assessments, penalties, and costs have been paid. Mobile homes are considered to be personal property for the purpose of this section unless the owner gives written notice to the auditor of the mobile home’s annexation to the land on which it is situated.
(d) The Property must be advertised for sale at public auction. The advertisement must be in a newspaper of general circulation within the county or municipality, if applicable, and must be entitled “Delinquent Tax Sale”. It must include the delinquent taxpayer’s name and the description of the property, a reference to the county auditor’s map-block-parcel number being sufficient for a description of realty. The advertising must be published once a week before the legal sales date for three consecutive weeks for the sale of real property, and two consecutive weeks for the sale of personal property. All expenses of the levy, seizure, and sale must be added and collected as additional costs, and must include, but not limited to, the expenses of taking possession of real or personal property, advertising, storage, identifying the boundaries of the property, and mailing certified notices. When the real property is divisible, the tax assessor, county treasurer, and county auditor may ascertain that portion of the property that is sufficient to realize a sum upon sale sufficient to satisfy the payment of the taxes, assessments, penalties, and costs. In those cases, the officer may partition the property and furnished a legal description of it.
(e) As an alternative, upon approval by the county governing body, a county may use the procedures provided in Chapter 56, Title 12 as the initial step in collection of delinquent taxes on real and personal property.
(f) For the purpose of enforcing payment and collection of property taxes when the true owner is unknown because of the death of the owner of record and the absence of probate administration of the decedent’s estate, the property must be advertised and sold in the name of the deceased owner of record.
HISTORY: 1962 Code Section 65-2815.3; 1971 (57) 499; 1985 Act No. 166 Section 4; 1988 Act no. 451, Section 1; 1989 Act No. 78, Section 1; 1996 Act No.
431, Section 26; 1997 Act No. 106, Section 4; 1998 Act no. 285, Section 1;2000 Act No. 399, Section 3(X)(3), eff January 1, 2001.
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