South Carolina H 5157: Human Embryos

Bill Text

2025-2026 Bill 5157 Text of Previous Version (Feb. 11, 2026) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 5157

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS 
BY AMENDING SECTION 12-51-40, RELATING TO DEFAULT ON PAYMENT OF PROPERTY TAXES, 
SO AS TO REMOVE A REQUIREMENT FOR RESTRICTED DELIVERY; AND BY AMENDING SECTION 
12-51-120, RELATING TO NOTICE OF APPROACHING END OF REDEMPTION PERIOD, SO AS TO 
REMOVE A REQUIREMENT FOR RESTRICTED DELIVERY.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Section 12-51-40(b) of the 
S.C. Code is amended to read:

 (b) If the taxes remain unpaid after thirty days from the date of 
mailing of the delinquent notice, or as soon thereafter as practicable, take 
exclusive possession of the property necessary to satisfy the payment of the 
taxes, assessments, penalties, and costs. In the case of real property, 
exclusive possession is taken by mailing a notice of delinquent property taxes, 
assessments, penalties, and costs to the defaulting taxpayer and any grantee of 
record of the property at the address shown on the tax receipt or to an address 
of which the officer has actual knowledge, by "certified mail, return receipt 
requested-restricted delivery" pursuant to the 
United States Postal Service "Domestic Mail Manual Section S912". If the 
addressee is an entity instead of an individual, the notice must be mailed to 
its last known post office address by certified mail, return receipt requested, 
as described in Section S912. In the case of personal property, exclusive 
possession is taken by mailing the notice of delinquent property taxes, 
assessments, penalties, and costs to the person at the address shown on the tax 
receipt or to an address of which the officer has actual knowledge. All 
delinquent notices shall specify that if the taxes, assessments, penalties, and 
costs are not paid before a subsequent sales date, the property must be duly 
advertised and sold for delinquent property taxes, assessments, penalties, and 
costs. The return receipt of the "certified mail" notice is equivalent to 
"levying by distress".

SECTION 2. Section 12-51-120 of the S.C. 
Code is amended to read:

 Section 12-51-120. Neither more than 
forty-five days nor less than twenty days before the end of the redemption 
period for real estate sold for taxes, the person officially charged with the 
collection of delinquent taxes shall mail a notice by "certified mail, return 
receipt requested-restricted delivery" as provided 
in Section 12-51-40(b) to the defaulting taxpayer and to a grantee, mortgagee, 
or lessee of the property of record in the appropriate public records of the 
county. The notice must be mailed to the best address of the owner available to 
the person officially charged with the collection of delinquent taxes that the 
real property described on the notice has been sold for taxes and if not 
redeemed by paying taxes, assessments, penalties, costs, and interest at the 
applicable rate on the bid price in the total amount of ____ dollars on or 
before ____ (twelve months from date of sale) (date) ___________, a tax title 
must be delivered to the successful purchaser at the tax sale. Pursuant to this 
chapter, the return of the certified mail "undelivered" is not grounds for a 
tax title to be withheld or be found defective and ordered set aside or 
canceled of record.

SECTION 
3. This act takes effect upon approval by the Governor.

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This web page was last updated on February 11, 2026 at 01:40 PM