Anderson County Tax Sale Procedures, Terms and Conditions Below are Procedures, Terms and Conditions of Sale for the Anderson County Treasurer's Office which are used for the sale at public auction of real estate and mobile homes in order to collect delinquent tax. We highly recommend that you seek legal advice prior to registering and/or bidding if you do not fully understand these Procedures, Terms and Conditions of Sale. _________________________________________________________________________ The 2021 Delinquent Tax Sale will be held at the Civic Center of Anderson, 3027 MLK Boulevard, Anderson, S.C. 29625. This year's tax sale has been scheduled as a one-day event will include both real estate and manufactured homes. _________________________________________________________________________ You must register in order to bid. There is no fee for registration. Registration begins at 8:00 a.m. on the day of the sale at the location listed above, or online through midnight Saturday, October 30th. *Due to possible Covid Restrictions Bidding attendance may be limited even if you have pre-registered.* Bidder acceptance requires a valid driver's license, or other government-issued ID information. The sale is conducted in an open auction format. The property will be assigned to the highest bidder, and all bids must be paid in cash or certified funds before the close of business. You must be prepared on the day of the tax sale to pay your high bid for each item assigned to you. Properties offered in the tax sale are sold subject and pursuant to South Carolina State Law, which states, "if taxes are not paid on or before the last day of the calendar year (December 31), then a lien attaches to the property at the beginning of the calendar year (January 1). The Delinquent Tax Collector must take possession of the delinquent property, and then may sell such property in order to satisfy the outstanding delinquent liability". Annual tax notices are mailed in October. An initial Execution Notice was mailed in June (2021) to notify the owner of record of delinquent tax due. No less than thirty days (30) days after that Execution Notice is mailed, a secondary certified notice is mailed to the defaulting taxpayer. In August (2021), a delinquent tax levy was physically placed on the property, which serves as an additional notification. Three weeks prior to the published tax sale date, the property and defaulting owner(s) of record will be advertised in a local newspaper of general circulation prior to the property being auctioned. During the one-year-and-one-day redemption period, successful bidders have no ownership rights to the property and have no right to enter the property or contact the owner. Redemption is handled through the Anderson County Treasurer's Office, and ownership rights are transferred only if the property is not redeemed and a tax title is issued and recorded. Anderson County makes no warranty and no representation whatsoever, including but not limited to, the value of the property, the size, shape, boundaries, location or physical characteristics, the number or condition of any buildings or improvements, or the quality of the title to the property. Therefore, Anderson County strongly urges bidders to research all property and obtain legal advice prior to placing bids. This is an open bid format, and bidders must use their numbered bidder cards in order to place bids. The Anderson County Treasurer will present the opening bid, which is made on behalf of the Forfeit Land Commission, and will consist of all delinquent tax, penalties, and costs plus the current year's tax amount. The Anderson County Treasurer will announce the properties for sale in alphabetical order as they appeared in the newspaper ad, and will provide the property ID number, the owner's name, and amount due. All sales are final, with no exceptions. Terms of sale are cash, cashier's check or certified funds. All bids must be paid by 5:00 p.m. on the day of sale and may be subject to a $300 fine per bid for failure to pay. On all sales, the defaulting taxpayer, or any grantee from the owner, or any mortgagee, or any lienholder, or any judgment creditor, or any lessee of the property may within twelve months from the date of sale, redeem property by paying tax, penalties, costs and interest as provided below. Interest is due on the whole amount* of sale based on the month during the redemption period the item is redeemed. " Months 1,2 & 3 3% of bid amount " Months 4, 5 & 6 6% of bid amount " Months 7, 8 & 9 9% of bid amount " Months 10, 11 & 12 12% of bid amount *However, every redemption amount of interest due must not exceed the amount of bid on the property submitted on behalf of the Forfeited Land Commission, pursuant to SC Code of Laws Section 12-51-55. In addition to the cost to redeem a mobile home, the defaulting taxpayer, or any grantee from the owner, or any mortgagee, or any lienholder, or any judgment creditor, or any lessee of the property must pay rent to the purchaser at the time of redemption, an amount not to exceed one-twelfth of the taxes for the last completed property tax year exclusive of penalties, costs and interest for each month between the sale and redemption. However, the monthly rental, when calculated, must not be less than ten dollars. Successful bidders must submit the tax sale receipt to the Anderson County Treasurer's Office in order to receive a refund of their bid plus interest on all redeemed property. Upon failure of the defaulting taxpayer, or any grantee from the owner, or any mortgagee, or any lienholder, or any judgment creditor, or any lessee of the property to redeem the item within the time period allowed for redemption, the Anderson County Treasurer, within 30 days or as soon after that as possible, shall make a tax title to the purchaser or the purchaser's assignee. The purchaser or assignee is responsible to pay necessary costs of recording and documentary stamps to the Anderson County Treasurer prior to the deed being recorded by the RMC. Recording fees, deed preparation fees and documentary stamp fees will be collected the day you secure your deed from the Treasurer's Office, and is not included in your bid amount. These fees will be listed in a letter you receive from the Treasurer's Office, notifying you that your deed is available. South Carolina law provides that the Anderson County Treasurer may void any sale when an error is discovered due to an action required to be performed, at which time the bidder will be refunded the bid amount only, with no interest being paid. However, actual interest earned by the county on the original bid amount will be included in the refund. HIGHLIGHTED TERMS AND INFORMATION " ALL SALES ARE FINAL. NO REFUNDS WILL BE ISSUED. " KNOW WHAT YOU ARE BUYING. All property is sold "as is, where is". No claims are made pertaining to value, size, condition or usage. " FULL PAYMENT IS DUE TODAY ON ALL PURCHASES, IN THE FORM OF CASH OR CERTIFIED FUNDS. " All questions or concerns you have regarding property to be sold must be resolved prior to your purchase. " The owner of a delinquent property has the opportunity to pay the tax up until the time the property is announced for bid. " Each opening bid consists of all delinquent tax, penalties and fees due to Anderson County and its municipalities for tax year 2020, the current 2021 tax amount, and the expense of this tax sale. " Interest will be accrued based upon the quarter in which the property is redeemed, at the rate of 3% per quarter. The maximum amount of interest earned cannot exceed the published opening bid. " The information contained on an issued tax deed will be based upon existing information on record with Anderson County. An updated survey and/or plat will be the responsibility of the buyer. " It is your responsibility to research the actual physical location of property you wish to purchase, as street addresses change and may not have been updated in existing information on record with Anderson County. Regarding mobile homes, both the street address and the land Tax Map Sheet number may not be current. " As successful bidder, you may NOT take possession of the property until the one-year redemption period has expired AND you have been issued a tax deed from Anderson County, or a Bill of Sale/Right of Possession document, in the case of a mobile home. " The purchase of a parcel of land that contains a separately-taxed mobile home will not include the mobile home. " The purchase of a mobile home with a Tax Map Number beginning 400-00- will not include the parcel of land upon which it resides. " In cases of an owner having multiple delinquent properties, only sufficient property will be sold to satisfy the total amount due. An example is listed below: Mr. Jones has four delinquent parcels; TMS 031-03-02-001 (lot 1) $100 the opening bid on each parcel is $100; TMS 031-03-02-002 (lot 2) $100 the total tax due on all four parcels is $400. TMS 031-03-02-003 (lot 3) $100 TMS 031-03-02-004 (lot 4) $100 $400 Scenario 1: " Lot 1 sells for $400 or more; no other lots would be auctioned, as the entire tax liability has been satisfied. Scenario 2: " Lot 1 sells for $250; the amount satisfied the tax liability of lots 1 and 2; the next item for bid would be lot 3. Scenario 3: " Lot 1 sells for $150; lot 2 sells for $100; lot 3 sells for $150; lot 4 would not be auctioned, as the $400 total amount satisfied the entire tax liability. ASSIGNMENT of 2021 TAX SALE ITEMS The 2021 Anderson County ASSIGNMENT listing consisting of items offered, but not purchased, at the Monday, November 1st 2021 tax sale, will be available from the Anderson County Treasurer's Office beginning at 8:30AM on Monday, November 29th, 2021. Email requests will be honored at dsullivan@andersoncountysc.org or jphillips@andersoncountysc.org . ASSIGNMENTS of items offered, but not purchased, at the Monday, November 1st, 2021 tax sale will be accepted in person in the Treasurer's Office on a "first come, first served" basis beginning at 8:30AM on Monday, November 29th, 2021. Registration will begin at the Treasurer's Office at 8:00AM that morning. Assignments by mail or phone will not be accepted. SALE of 2020 Forfeited Land Commission Items Items from the 2020 Tax Sale which were not assigned during the one-year-and-one-day redemption period will be seized by Anderson County and will be made available for immediate purchase/ownership. An updated listing of these parcels and mobile homes will be available from the Treasurer's Office at 8:30AM on Thursday, November 18, 2020, at which time sales will begin on a "first come, first served" basis. I understand that the tax sale is for the collection of property tax. I also understand that I will receive interest on the monies bid in accordance with State Statue and should any party that holds a legal interest in the property not pay the tax including all interest and penalties within the provided time, Anderson County Treasurer's Office will issue a tax deed of the property. Only then upon receipt of and the proper recording of this document can I exercise any ownership in the property. The Anderson County Treasurer's Office has the right to void any property sold at tax sale that it believes the sale of is contrary to the Procedures, Terms and Conditions of the Delinquent Tax Sale. I affirm by my signature at registration either in person or online that I understand the Procedures, Terms and Conditions of the Delinquent Tax Sale and that acceptance of the bid card do hereby agree to abide by them. Please note: ALL DEEDS WILL BE ISSUED IN THE NAME AS IT APPEARS ON YOUR END-OF-SALE INVOICE. FOLLOWING THE CONCLUSION OF THE TAX SALE, ALL AMENDMENTS OR CORECTION AFTER THIS DATE WILL INCUR A $100.00 FEE PER DEED. Anderson County Tax Sale - Online Registration This online registration option allows you to pre- register for the Monday, November 1st, 2021 Tax Sale which will be held at the Civic Center of Anderson, Anderson, SC, 29625. If you elect to register online, look for the table marked "Pre-Registered -ONLINE" upon your arrival, where you will secure your bidding card and property listing. Online registration ends at midnight Saturday, October 30th, 2021. Please note: Properties listed are subject to change and/or withdrawal up to and until the time they are announced for auction. The Tax Sale is for the purpose of collecting tax. Your investment in a property is for the interest your money will earn, subject to the rules and regulation set forth by the legislature. Receipt of a tax deed for any property occurs only if the current owner or other interested parties fail to pay tax, Interest, penalties and fees due within the prescribed time period. If you have question concerning the tax sale, please contact Anderson County Delinquent Tax Sale Department at (864) 332 - 5366. Online Registration for the 2021 Anderson County Tax Sale is now available. Registering online facilitates the tax sale date as well as provides us a method to update you via email. TO REGISTER ONLINE NEW Registrants " Visit the Anderson County website at www.andersoncountysc.org " Select the link "Tax Sale 2021" " Select the link "Tax Sale 2021 Bidder Registration" " At the bottom of the Current Auction Listing click on Register " Complete the required information " Agree to the Terms and Conditions " A Confirmation Window should appear acknowledging your registration " Note you will NOT receive an email confirming your registration PAST Online Registrants " Visit the Anderson County website at www.andersoncountysc.org " Select the link "Tax Sale 2021" " Select the link "Tax Sale 2021 Bidder Registration" " At the bottom of the Current Auction Listing click on Register " Enter Username " Enter Password " Agree to the Terms and Conditions " A Confirmation Window should appear acknowledging your registration " Note you will NOT receive an email confirming your registration Note if you cannot remember your password, click on the Forgot Password Link enter your email and the information will be sent to you. Once you receive this email, follow the instructions to register as before.

Anderson County 2021 Deliquent Tax Sale - Online Pre-Registration