Online Bidder Registration Instructions with Tax Sale Information
Marion County Delinquent Tax Sale
Scheduled for:  November 6, 2017
  • Please print all pages
  • Review the Information and Instructions for the Tax Sale
  • Complete the Bidder Registration Form with legible printing and signature
  • Please mail $ 5.00 non refundable registration fee
  • Complete the W-9 form and sign
  • Make a photo copy of a valid photo ID
    •  The Bidder Registration Form, W-9 form and valid photo ID can be sent:
      (Via Email to: psteele@marionsc.org  or  wvereen@marionsc.org)
      Subject:  Tax Sale Registration

Mail or deliver to: 

 

Marion County Delinquent Tax Office

Attn:  Bidder Registration

P O Box 389

2523 E Hwy 76

Room 105

Marion, SC 29571

 

Information and Instructions-Delinquent Tax Sale
- October 3, 2011 -

BY VIRTUE OF EXECUTIONS issued by the Treasurer of the County of Marion, the Delinquent Tax Collector has levied upon and will sell certain pieces and parcels of real property in order to collect delinquent taxes, assessments, penalties and costs. The auction is being held in the Marion County Administration Building, at 2523 E. Hwy 76,  in the County Council Chambers,  Marion, SC beginning at 10 am, November 6, 2017 and ending at 4 pm that day. If additional days are necessary to complete the auction an announcement will be made to that effect before the close of business each day. The sale on subsequent days (if necessary) will begin promptly at 9:30 am and end at 4:00 pm.


 

PAYMENT OF TAXES PRIOR TO SALE
All real property owing delinquent taxes for the tax years 1994 through 2016 is subject to sale. In addition, current year (i.e., 2017) taxes will be included with the delinquent amount. To avoid sale, all delinquent taxes, assessments, penalties and costs must be received and processed by the County prior to 5:00 p.m. November 3, 2017.

Personal or company checks will not be accepted since sufficient time must be allowed for the checks to clear. Only cash, money order, attorney's trust/escrow account checks or certified checks will be accepted for the payment of taxes. We do not accept card or debit cards in office or over the phone online only.

 

Property to be offered for sale will be advertised in the newspaper The Star & Enterprise on October 18,25, & November 1, 2017 in the name of the defaulting taxpayer, defined by the South Carolina statutes as the owner of record on December thirty-first of the year preceding the taxable year. The delinquent tax sale listing is advertised for three consecutive weeks. The delinquent tax sale list is composed of the names of the defaulting taxpayer, the property tax map number, description of the property to be sold. The listing will also tell you where the tax sale will be held as well as the date and time of the sale.


BIDDER REGISTRATION


Anyone interested in bidding on property should register with the Delinquent Tax Collector Office beginning September 1, 2017. The cost to bid is $5.00 non refundable fee. Prospective bidders are required to show a valid driver's license or other acceptable identification and will be required to complete an IRS Form W-9. No bid numbers will be issused day of sale.

 



BIDDING PROCEDURE

Property will be auctioned in alphabetical order with tax map number to the highest bidder and must be paid for with cash, money order or certified check by the close of business on the day of the sale. Should the bid amount not be paid by that time, the defaulting bidder is liable for not more than three hundred dollars damages which may be collected by the Delinquent Tax Collector. The property may then be offered for sale again. If there is no bid, the property will be considered purchased by the county's Forfeited Land Commission for the amount of the taxes, penalties and costs.

Receipts will be issued in the name(s) appearing on the bidder registration forms.

 

 

SINCE THE COUNTY IS NOT LIABLE FOR THE QUALITY NOR QUANTITY OF THE PROPERTY SOLD, THERE WILL BE NO REFUNDS OF BID MONEY.

In case a defaulting taxpayer has more than one item to be sold, as soon as sufficient funds have been accrued to cover all of the defaulting taxpayer's taxes, assessments, penalties and costs, no further items will be sold. This is to protect the defaulting taxpayer from excessive redemption penalties. The bidder, however, is only entitled to the property actually sold.

Bids will be recognized only from registered bidders who are seated in the chairs provided.

SMOKING IS NOT PERMITTED ANYWHERE WITHIN THE MARION COUNTY COUNTY BUILDINGS.

 

 

ASSIGNMENT OF BIDS
Assignment of bids, either in whole or in part, will be accepted beginning November 23, 2016 until September 25, 2017. Questions concerning assignment of bids by the Forfeited Land Commission should be directed to its chairman.

 

 

REDEMPTION OF PROPERTY SOLD
The defaulting taxpayer, any grantee from the owner, or any mortgage or judgment creditor has one year one day from the date of the sale in which to redeem the property. A redemption penalty is added to the unpaid taxes, assessments, penalties and costs which must be paid in cash or certified funds in order to redeem the property.

On June 6, 2000, the Governor signed into law a bill amending Section 12-51-90 which now reads as follows:
"Section 12-51-90, (A) The defaulting taxpayer, any grantee from the owner, or any mortgage or judgment creditor may within twelve months from the date of the delinquent tax sale redeem each item of real estate by paying to the person officially charged with the collection of delinquent taxes, assessments, penalties, and costs, together with interest as provided in subsection (B) of this section. If prior to the expiration of the redemption period, the purchaser assigns his interest in any real property purchased at a delinquent tax sale, the grantee from the successful bidder shall furnish the person officially charged with the collection of delinquent taxes a conveyance, witnessed and notarized. The person officially charged with the collection of delinquent taxes shall replace the successful bidder's name and address with the grantee's name and address in the delinquent tax sale book.

 

(B) Interest is due on the whole amount of the delinquent tax sale based on the month during the redemption period the property is redeemed according to the following schedule:

Month of Redemption Period Interest Imposed

Property Redeemed

First three months 3 percent;

Months four, five, and six 6 percent;

Months seven, eight, and nine 9 percent;

Last three months 12 percent.

However, in every redemption, the amount of interest due must not exceed the amount of the bid on the property submitted on behalf of the forfeited land commission pursuant to Section 12-51-55."


This amendment is in effect for all tax sales held after the signing by the Governor on June 6, 2000.

 

Once property is redeemed the bidder will receive his/her refund check. The bidder should allow at least two weeks for the processing of the refund.

 

VOIDING A SALE 

At any time prior to title being passed, the County may void the sale of an item for any reason.

 

CONVEYING PROPERTY NOT REDEEMED

Property not redeemed will be conveyed by quitclaim deed to the successful purchaser within thirty days, or as soon thereafter as practicable, following the expiration of the redemption period. The purchaser will be notified in writing and must pay all applicable fees prior to the deed being recorded to the Delinquent Tax Collector’s Office.

 

IMPORTANT NOTE:

THE PURCHASER OF PROPERTY AT A TAX SALE ACQUIRES THE TITLE WITHOUT WARRANTY AND BUYS AT HIS OWN RISK. THE COUNTY IS NOT LIABLE FOR THE QUALITY OR QUANTITY OF THE PROPERTY SOLD.

 

For the bidder's own protection, it is recommended that professional advice be sought if there are any legal questions pertaining to a delinquent tax sale.