Bill 80

                    Current Status

Bill Number:               80
Ratification Number:       130
Act Number                 75
Introducing Body:          Senate
Subject:                   Enforced collection of taxes so as to
                           define lienholders, mobile homes, and
           modular homes

(A75, R130, S80)

AN ACT TO AMEND SECTIONS 12-49-210 AND 12-49-290, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ENFORCED COLLECTION OF TAXES SO AS TO DEFINE LIENHOLDERS, MOBILE HOMES, AND MODULAR HOMES AND TO PROTECT LIENHOLDERS' RIGHTS IN TAX SALES IF NOTICE IS GIVEN ACCORDING TO LAW, AND TO AMEND THE 1976 CODE BY ADDING SECTIONS 12-49-225, 12-49-271, AND 12-49-272 SO AS TO DEFINE NOTICE REQUIREMENTS TO LIENHOLDERS WHEN MOBILE HOMES OR MODULAR HOMES ARE LEVIED UPON FOR TAXES AND TO PRESCRIBE THE FORM OF NOTICE GIVEN TO THE SOUTH CAROLINA DEPARTMENT OF HIGHWAYS AND PUBLIC TRANSPORTATION BY SHERIFFS AND THE FORM OF NOTICE GIVEN TO LIENHOLDERS BY SHERIFFS.

Be it enacted by the General Assembly of the State of South Carolina:

Definition

SECTION 1. Section 12-49-210 of the 1976 Code is amended by adding at the end the following items:

"(4) The word 'lienholder' means any creditor holding a security interest or other written instrument covering a mobile home, or modular home as security for the payment of money.

(5) The words 'mobile home' are defined as provided in Section 31-17-20.

(6) The words 'modular home' are defined as provided in Section 31-17-20."

Written notice required

SECTION 2. The 1976 Code is amended by adding:

"Section 12-49-225. Whenever any mobile home or modular home is levied upon for taxes by the sheriff, he shall

give before proceeding to advertise for sale twenty days written notice of the levy to the lienholders contained on the Certificate of Title held by the South Carolina Highways and Public Transportation Department. The notice must contain a description of the property levied upon and its identifying number, name of the owner and his address, the year or years for which the taxes were assessed and a statement of the amount of the taxes with the accrued costs and must be delivered to the lienholder either personally or by registered mail with the return receipt requested at the address given on the Certificate of Title."

Sheriff to forward form

SECTION 3. The 1976 Code is amended by adding:

"Section 12-49-271. When the sheriff receives from the county treasurer a list of delinquent taxpayers and the list includes mobile homes and modular homes upon which to levy, the sheriff shall forward to the Department of Highways and Public Transportation a form substantially as set out below requesting the name and address of all lienholders shown on the Certificate of Title. The sheriff shall not advertise the sale of property without a return of this form:

'To the South Carolina Highways and Public Transportation Department:

I have been instructed by the County Treasurer to levy and sell the following personal property:

Please provide me with the lienholders' names and addresses as shown on the Certificate of Title:

NAME:

ADDRESS:

DESCRIPTION OF COLLATERAL:

I.D. NUMBER:

LIENHOLDER:

LIENHOLDERS' ADDRESS:'"

Form of notice

SECTION 4. The 1976 Code is amended by adding:

"Section 12-49-272. The form of notice required by Section 12-49-220 shall be substantially as follows:

'SHERIFF'S NOTICE TO LIENHOLDER

Notice is hereby given to _________________ as the lienholder of a certain security interest on __________________ (property description), that there are now due and unpaid taxes for the year 19____ amounting to _____________ with accrued costs of___________ for which a tax execution has been issued and levy made upon the following described property owned by______________ . That said property will be advertised for sale unless said taxes are paid within twenty days from delivery hereof as provided by law.

Description of Personal Property Levied Upon:

___________________________________ Sheriff:

___________________________________ Address:'"

Rights, etc. of lienholders

SECTION 5. Section 12-49-290 of the 1976 Code is amended by adding at the end the following paragraph:

"The right, interest, and security of any lienholder who has filed his security interest with the South Carolina Department of Highways and Public Transportation and which security interest is shown on the Certificate of Title shall in no way be affected by a tax sale made pursuant to this chapter unless the provisions of Section 12-49-225 are complied with."

Time effective

SECTION 6. This act shall take effect upon approval by the Governor.