Any taxes paid by a delinquent taxpayer to a county treasurer or tax collector must be applied to the oldest chronological delinquency on the property for which payment was intended. Personal property taxes tendered must be applied to personal property tax delinquencies and real property taxes tendered must be applied to real property tax delinquencies. HISTORY: 1986 Act No. 425, Section 3; 1987 Act No. 69, Section 1.
South Carolina Legal Code