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Form No 29 And 30 for South Carolina: What You Should Know

The corporate authorities may, at their discretion, determine the methods and procedures by which such mortgagee has satisfied the payment hereof; and if the corporate authorities, in their discretion, find that any such method or procedure would reduce the amount of the tax liability or interest thereon to less than the amount heretofore paid, the amount of said tax or interest, as so determined, shall be paid by sale on an installment basis if the sale of the property took place after the ninetieth day after the date of the first sale to pay the tax or interest hereunder, or otherwise on an installment basis, as the corporate authorities so determine by law; and the proceeds of such sale shall be applied to the payment of taxes or interest thereon. Upon payment by any person entitled to tax hereunder of such tax or tax liability as provided in this section or section 29-3-25, the corporate authorities shall certify to the Comptroller of the Treasury the number of days after the time of payment that the tax or interest so found to have become delinquent, or the payment thereof, becomes payable. Any person entitled to an interest in way of a mortgage pursuant to this section hereof may pay by a combination of installment payments to be made within thirty (30) days after receipt of a certificate from the corporate authorities that an initial installment has been paid. The Comptroller of the Treasury shall certify the total amount received in the combination payments, together with the amount of tax or tax liability so paid, as a credit to the tax liability and tax liability for the preceding assessment year; and the tax and unpaid interest or amount of taxes shall be the same in each subsequent year.

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