Delinquent Tax

 The function of the Delinquent Tax Collector Office is to collect delinquent real and personal property taxes, penalties, and costs. Unpaid taxes become delinquent on March 17th every year, with the exception of motor vehicles. The Treasurer issues a warrant of execution to the Delinquent Tax Collector.

The Execution orders the Delinquent Tax Collector in the name of the State of South Carolina and the County of Orangeburg to levy by distress, and sell the defaulting taxpayer’s property to satisfy all taxes, penalties, and costs.

Responsibilities

  • Collect and process delinquent tax payments
  • File proof of claims with the Bankruptcy Court
  • Issue tax deeds
  • Perform pre-sale and post-sale work such as title search, mortgage and lien holder research
  • Plan, conduct and manage tax sale
  • Send out delinquent notices on Real and Personal property taxes

Helpful Information

  1. Where is the tax sale held and what time does it begin?
  2. When and where do you advertise for the sale?
  3. Can you send me a list of the liens that will be available?
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