If the official in charge of the tax sale discovers before a tax title has passed that there is a failure of any action required to be properly performed, the official may void the tax sale and refund the amount paid, plus interest in the amount actually earned by the county on the amount refunded, to the successful bidder. If the full amount of the taxes, assessments, penalties, and costs have not been paid, the property must be brought to tax sale as soon as practicable.
S.C. Code Ann. § 12-51-150
Official may void tax sales
Applied in 3 court decisions — leading case Key Corporate Capital, Inc. v. County of Beaufort (2007)
Most recently applied in Crusader Servicing Corp. v. County of Laurens (February 2009)
1962 Code SECTION 65-2815.14; 1971 (57) 499; 1985 Act No. 166, SECTION 14; 2006 Act No. 386, SECTIONS 35, 49.D, eff June 14, 2006.
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.