Title 1 GOVERNMENT AND ADMINISTRATION
Chapter 1.20 FINANCIAL ADMINISTRATION
Article I. General Provisions
1.20.010 Fiscal year.
1.20.020 Execution of documents.
1.20.030 Authorization of certain expenses and payments.
Article II. Purchasing
1.20.050 Central purchasing system established.
1.20.060 City administrator to act as purchasing agent.
1.20.070 Form of purchases.
1.20.080 Administrator to receive and maintain records.
1.20.090 Emergency purchases.
1.20.100 Procedures manual.
Article III. Taxation
1.20.120 Annual property tax.
1.20.130 Additional tax for retirement of bonded debt.
1.20.140 Due date for taxes.
1.20.150 Municipal tax lien.
1.20.160 Penalties.
1.20.170 Collection of taxes and penalties.
1.20.180 Place of tax sales.
1.20.190 Fees and charges on executions.
1.20.200 Delinquent taxes on business property.
1.20.210 Issuance of execution.
1.20.220 Sale of property.
1.20.230 Proceeds of sale.
1.20.240 Redemption.
1.20.250 Deeding of property purchased at tax sale.
1.20.260 City to bid amount of taxes due and costs.
1.20.270 Notice of levy to mortgagees required in certain cases.
1.20.280 Notice of sale to mortgagees.
1.20.290 No redemption of personal property.
Article I. General Provisions
1.20.010 Fiscal year.
The fiscal year for the city shall commence on the first day of July and
end the last day of June. (Ord. O-26-92 (part), 1992: Ord. 18-89, 1989: Ord.
12-89 (part), 1989: prior code § 1-5-1)
1.20.020 Execution of documents.
The mayor shall sign all deeds to real property sold by the city.
Contracts to which the city is a party may be executed by either the mayor or
administrator. All checks drawn on city funds shall be signed by the city
administrator and the clerk-treasurer. (Prior code § 1-5-2)
1.20.030 Authorization of certain expenses and payments.
(a) There shall be no expenditure of municipal funds without proper
authorization of the person so certified by this chapter.
(b) All permanent
improvements or capital investments shall be authorized only by vote of the
council.
(c) All current bills and operating expenses shall be approved by
the city administrator prior to payment by the clerk-treasurer. Each payment
must be within the budget appropriation of that department and payment over the
budgetary limit must be approved by the council.
(d) All special
subscriptions and donations must be approved by the council. (Prior code §
1-5-3)
Article II. Purchasing
1.20.050 Central purchasing system established.
(a) A central purchasing system is hereby created for the city, which
shall operate within the general authority of the city administrator. The
administrator will have the authority and responsibility to approve all
purchasing procedures and regulations dealing with the organization and
operation of the city’s purchasing system, and shall assure himself that
such procedures and regulations are in accordance with the objectives and
policies set forth by council. It shall be the responsibility of the
administrator to perform all duties associated with procurement of products and
services purchased by the city.
(b) The city administrator shall institute
reports necessary to permit analysis of suppliers’ performance, negotiate
and approve all blanket and routine small purchase orders, consolidate purchases
of like items, analyze prices paid for materials, equipment and services,
negotiate and approve all contracts for services and generally define the means
to obtain savings and to coordinate the purchasing process. (Prior code §
1-5-11)
1.20.060 City administrator to act as purchasing agent.
(a) The city administrator shall have sole authority to conduct and
conclude all negotiations affecting purchase price, terms, and delivery.
Participation by city department heads in this process must be conducted under
the auspices of and with the full knowledge of the city administrator.
Delegation of purchasing activities by the city administrator is allowed when
such serves the best interest of the city as determined by the
administrator.
(b) Salesmen may be received in the various departments of
the city with prior approval from the city administrator. No commitment of
funds, however, is allowed without written approval from the city administrator.
(Prior code § 1-5-12)
1.20.070 Form of purchases.
All purchases shall be made using a printed price list, informal bid,
formal bid, state of South Carolina contract, or General Services Administration
contract; any other method must have the approval of the city council prior to
the initiation of the procurement process. (Prior code § 1-5-13)
1.20.080 Administrator to receive and maintain records.
(a) The city administrator shall receive copies of all correspondence with
suppliers and vendors in order to maintain continuity in the purchasing process
and all negotiations.
(b) All using agencies of the city shall file with the
city administrator detailed requisitions of estimates of their requirements of
supplies, materials, equipment and contractual needs. The city administrator
shall examine each requisition and shall have the authority to question and
revise as to quantity, quality, brand, or estimated cost, in order that the best
interest of the city may be served. The administrator shall consult with the
department head of the requisitioning agency prior to making any revisions.
(Prior code § 1-5-14)
1.20.090 Emergency purchases.
In cases of extreme emergency, an exception to the provisions of this
article may be made; provided, however, that a department head placing an
emergency order assumes full responsibility for completing the purchasing
process in accordance with this chapter, and shall provide, on the next working
day, a requisition explaining in full the nature of the emergency. (Prior code
§ 1-5-15)
1.20.100 Procedures manual.
The official Travelers Rest Purchasing Manual is adopted and is made a
part hereof as fully as if it were incorporated herein. A copy of the manual is
available in the office of the clerk-treasurer. (Prior code §
1-5-16)
Article III. Taxation
1.20.120 Annual property tax.
The city council shall impose by ordinance an annual tax in such amount as
it may deem necessary to pay the amounts appropriated in the budget duly adopted
for the city for said fiscal year, upon the assessed value of all real estate
lying within the corporate limits of the city and all personal property with a
taxable situs within the city, excepting only such as is exempt from taxation
under the Constitution and laws of the state of South Carolina. Such tax shall
be levied by the city council on the property within the corporate limits as
assessed for taxation for state and county purposes, adopting as a basis for
such assessment the return and assessment for the current year in the office of
the county auditor and county treasurer for the purposes of levying state and
county taxes for such current year. (Prior code § 1-5-31)
1.20.130 Additional tax for retirement of bonded debt.
The council may also levy, in addition to such annual tax, such further
annual tax as may be necessary to pay the interest on all outstanding bonds
issued and to create the necessary sinking funds for the redemption of such
bonds at their respective maturities. (Prior code § 1-5-32)
1.20.140 Due date for taxes.
The taxes levied, excepting those on motor vehicles, are made due and
payable to the Greenville County Tax Collector between September 30 and January
15. (Prior code § 1-5-33)
1.20.150 Municipal tax lien.
All taxes levied upon any real or personal property, together with any
penalties, when they shall have become due, shall constitute, until paid in
full, a lien upon the property upon which the tax is levied, paramount to all
other liens except that for state and county taxes. (Prior code §
1-5-34)
1.20.160 Penalties.
On all taxes (except on motor vehicles) which are hereby levied and which
are not paid before January 16, there shall be added an additional penalty of
three percent; and on all taxes not paid before February 2, there shall be added
an additional penalty of seven percent; and on all taxes not paid before March
17 of the following levy year, there shall be added an additional penalty of
five percent; and the Greenville County Tax Collector shall issue his execution
therefor and for penalties due, against the property of the defaulting taxpayer,
according to law. (Prior code § 1-5-35)
1.20.170 Collection of taxes and penalties.
For the purpose of collecting such taxes and penalties, the council may
enforce payment against the property of defaulters to the same extent, and
substantially in the same manner, as is provided by law for the collection of
state and county taxes and penalties, except that executions to enforce the
payment of the taxes and penalties shall be issued by the Greenville County Tax
Collector. (Prior code § 1-5-36)
1.20.180 Place of tax sales.
All sales under and by virtue of any tax execution as stated above shall
take place in front of the Greenville County Courthouse or other public place
designated by the Greenville County Tax Collector. (Prior code §
1-5-37)
1.20.190 Fees and charges on executions.
For every tax execution issued, the Greenville County Tax Collector shall
charge such fees and charges as may be set from time to time by the Greenville
County Council. (Prior code § 1-5-38)
1.20.200 Delinquent taxes on business property.
In the case of default in the payment of municipal taxes on real estate or
personal property used in a trade or business, the city will not issue a license
to operate the business until such taxes are paid. (Prior code §
1-5-39)
1.20.210 Issuance of execution.
Upon the expiration of the time allowed for payment of taxes, the
Greenville County Tax Collector shall issue a warrant or execution in duplicate
against each defaulting taxpayer in the city. The Greenville County Tax
Collector shall direct the same to the appropriate county official who shall
levy such execution by distress and sale of so much of the defaulting
taxpayer’s estate, real, personal, or both, against which the taxes are
levied and the amount of the taxes due. (Prior code § 1-5-40)
1.20.220 Sale of property.
The property shall be sold in front of the Greenville County Courthouse,
by auction, on the first Monday in October for cash to the highest bidder. The
Greenville County Tax Collector shall give the purchaser a receipt for the
purchase money and attach a duplicate thereof to the execution on which the
Greenville County Tax Collector shall endorse that the property was sold to the
named purchaser. Expenses of the sale shall be paid first, and the balance of
the proceeds of the sale shall be delivered to the county treasurer. (Prior code
§ 1-5-41)
1.20.230 Proceeds of sale.
The county treasurer shall make full settlement of all tax sale moneys as
provided by law. (Prior code § 1-5-42)
1.20.240 Redemption.
(a) The owner of any real property sold at a tax sale, any purchaser of
such property from the owner, or any mortgage or judgment creditor may within
twelve months from the day of such sale redeem the property by paying to the
Greenville County Tax Collector the taxes, assessments, penalties, cost and
expenses of the sale, together with eight percent interest on the whole amount
of the delinquent tax sale bid.
(b) Upon redemption, the Greenville County
Tax Collector shall cancel the sale in the tax sale book and note thereon the
amount paid, by whom and when. The successful purchaser, at the tax sale, shall
promptly be notified by mail to return the tax sale receipt to the Greenville
County Tax Collector in order to be refunded the purchase price, plus interest,
as provided above. (Prior code § 1-5-43)
1.20.250 Deeding of property purchased at tax sale.
Upon failure of any person having a right to redeem realty within the time
period allowed for redemption, the Greenville County Tax Collector shall, within
thirty days, or as soon thereafter as possible, execute a tax title to the
purchaser, or purchaser’s assignee, and deliver same to the clerk of
court, provided, however, that the purchaser (or assignee) first pay the
Greenville County Tax Collector fifteen dollars for the cost of the tax title
plus all costs of recording, including documentary stamps. (Prior code §
1-5-44)
1.20.260 City to bid amount of taxes due and costs.
If, in a tax sale of real estate or personal property, there is no bid for
as much as the tax and costs then due on the delinquent tax execution, the
Greenville County Tax Collector on behalf of the city, shall bid the amount of
the delinquent tax and accrued costs. (Prior code § 1-5-45)
1.20.270 Notice of levy to mortgagees required in certain cases.
Whenever the Greenville County Tax Collector levies upon real estate for
taxes, he shall before advertising the property for sale give twenty days’
notice of the levy to the owner of each mortgage who has filed a request for
such notice with the clerk of court, who shall transmit a list of the requests
to the collector for filing. The twenty day period shall begin to run from such
time as the notice is delivered personally or by registered mail. The notice
shall contain a description of the land levied upon, the name of the owner
thereof, the year or years for which taxes are assessed, and a statement thereof
with the accrued cost. A return receipt shall be requested at the address given
on the above mentioned list on delivery of the notice. The rights, interest, and
security of a mortgagee are not affected by a tax sale and deed of conveyance
pursuant thereto unless the foregoing stipulations are met. (Prior code §
1-5-46)
1.20.280 Notice of sale to mortgagees.
When real estate is sold for taxes, the Greenville County Tax Collector
shall give not less than thirty days’ notice of the sale to any mortgagee
or assignee of any mortgage appearing of record within ten years of such seizure
as interested in such real estate in order that such mortgagee or assignee may
have opportunity to redeem such real estate as provided for the owner in Section
1.20.250 of this chapter. The notice shall be either served on the mortgagee or
assignee personally or sent by registered mail to the mortgagee’s last
known post office address. If the whereabouts of the mortgagee or assignee is
unknown, the notice may be given by publication upon petition and order as is
required for service of summons by publication in civil actions, and the costs
of notice in this manner shall be paid in advance of the publication by the
purchaser of the tax sale. (Prior code § 1-5-47)
1.20.290 No redemption of personal property.
There shall be no provision for the redemption of personal property sold
at a tax sale. The title of such property shall pass to the purchaser at the
time of the sale, and the county treasurer shall immediately deposit the amount
of the purchase money sufficient to pay the taxes in default and cost of sale
and forward the excess amount to the previous owner of the personal property
sold. (Prior code § 1-5-48)
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