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)