Once a property tax bill is deemed delinquent (after March 16th of each year), the debt goes into execution and the County Treasurer sends the bill to the Delinquent Tax Department. Effective March 18, 2013 all Delinquent Tax payments are paid in the Delinquent Tax office.

This Department Does:

• Accept payments for delinquent tax bills
• Send out notices for past-due taxes on personal and real property
• Provides unique identifiers for internet payments
• Seize property for non-payment, in accordance with S.C. Code of Laws, Title 12
• Mail certified notices, restricted delivery
• Posting levies
• Plan, conduct and manage Land and Mobile home sales
• Perform post-sale work, such as title and mortgage research and deed preparation work
• Manage the notices of filed Bankruptcy cases
• Advertise properties for sale in the Post and Courier Newspaper

This Department Does Not:

• Revise tax bills (see Auditor)
• Determine values on real property (see Real Property Services [Assessor])
• Determine values on personal property (see Auditor)
• Provide information on taxes due in other counties