Upon the real estate being redeemed, the person officially charged with the collection of delinquent taxes shall cancel the sale in the tax sale book and note thereon the amount paid, by whom and when. The successful purchaser, at the delinquent tax sale, shall promptly be notified by mail to return the tax sale receipt to the person officially charged with the collection of delinquent taxes in order to be expeditiously refunded the purchase price plus the interest provided in Section 12-51-90.
S.C. Code Ann. § 12-51-100
Cancellation of sale upon redemption; notice to purchaser; refund of purchase price
Applied in 5 court decisions — leading case Durham v. United Companies Financial Corp. (1998)
Most recently applied in Crusader Servicing Corp. v. County of Laurens (February 2009)
1962 Code SECTION 65-2815.9; 1971 (57) 499; 1985 Act No. 166, SECTION 10; 1998 Act No. 285, SECTION 3.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.