The governing law
South Carolina sells redeemable tax deeds. Counties collect delinquent property taxes under the Alternate Procedure for Collection of Property Taxes in Title 12, Chapter 51, which is the chapter that governs the sale itself. The county treasurer issues an execution against the defaulting taxpayer, the officer charged with collecting delinquent taxes takes possession, advertises the parcel for three weeks, and sells it at public auction to the highest bidder for cash on the day of the sale. The winning bidder receives a receipt rather than a deed. The defaulting taxpayer, any grantee from the owner, and any mortgage or judgment creditor have twelve months from the sale date to redeem by paying the taxes, assessments, penalties, and costs plus statutory interest of 3 to 12 percent of the bid amount. Only when that year passes without a redemption does the officer make a tax title to the purchaser.
S.C. Code Ann. Title 12, Chapter 51
Read the statuteAlternate Procedure for Collection of Property Taxes
S.C. Code Ann. 12-51-40
Read the statuteDefault on payment of taxes; levy of execution by distress and sale; notice; seizure; advertisement of sale
S.C. Code Ann. 12-51-50
Read the statuteSale of property; procedures
S.C. Code Ann. 12-51-55
Read the statuteRequired bid on behalf of Forfeited Land Commission when property sold for ad valorem taxes
S.C. Code Ann. 12-51-70
Read the statuteDefault by successful bidder; readvertisement of property
S.C. Code Ann. 12-51-90
Read the statuteRedemption of real property; assignment of purchaser's interest
S.C. Code Ann. 12-51-120
Read the statuteNotice of approaching end of redemption period
S.C. Code Ann. 12-51-130
Read the statuteExecution and delivery of tax title; costs and fees; overages
S.C. Code Ann. 12-51-160
Read the statuteDeed as evidence of good title; statute of limitations
S.C. Code Ann. 12-51-100
Read the statuteCancellation of sale upon redemption; refund of purchase price
S.C. Code Ann. 12-45-70
Read the statuteTime for paying taxes; manner of collection
S.C. Code Ann. 12-45-180
Read the statutePenalties on delinquent taxes; collection; execution
S.C. Code Ann. 12-49-10
Read the statuteTaxes, assessments and penalties constitute a debt and a first lien upon property
S.C. Code Ann. 12-59-80
Read the statuteCommission may assign its bids
S.C. Code Ann. 12-61-10
Read the statutePersons who may institute action to clear tax title
Want the mechanics in plain English instead of statute numbers? See how to buy in South Carolina, the redemption period, and the full South Carolina walkthrough.
Statute citations verified Aug 6, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.