Delinquent Tax Collection

Rhonda R Mitchell

Tax Collector
P.O. Box 428
358 Third Avenue Suite 110-B Ridgeland, SC 29936 
Phone: 843-717-3610  Fax: 843-717-3625
Contact us via email rmitchell@jaspercountysc.gov
Office Hours: 9AM - 5PM Monday - Friday 

Functions

The function of the Delinquent Tax Office is to investigate and collect delinquent on real and personal taxes, penalties and cost. The office attempts to locate and notify taxpayers of taxes owed and to maintain an accurate, up-to-date account of monies collected.

According to South Carolina Law, unpaid taxes become delinquent on March 17th of each year. The County Treasurer issues a Warrant of Execution to the Delinquent Tax Office for collection. The Execution Orders the Delinquent Tax Office (Tax Collector) in the name of the state to levy by distress and sell the taxpayers' property to satisfy the delinquent taxes, penalties, and costs. 

The Delinquent Tax Office works closely with the Auditor's office, the Assessor's office, and the Treasurer's Office.

Payments

This office does not accept payments via telephone services or online services. However, this office does accept cash, certified checks, money orders and credit cards. Please call the office prior to paying with a personal check. This office does not accept credit cards payments for properties sold at the Tax Sale. Properties must be redeemed with certified check, money order, or cash payments.

Responsibilities

• Send out notices and collect delinquent Real and Personal Property taxes. 
• Collect and process delinquent tax payments.
• Seize property for nonpayment in accordance with SC Code of Laws, Title 12
• Plan, conduct and manage tax sales.
• File Proof of Claim with the Bankruptcy Courts.

Below are the tax sale procedures used to auction real estate to collect delinquent taxes in Jasper County, South Carolina. We do not issue tax lien certificates at the sale or at anytime during the year.

Location: The sale will be held Monday, November 3, 2025, at Jasper County Farmer’s Market, 9935 South Jacob boulevard, highway 17, ½ miles south of downtown Ridgeland, South Carolina.

Registration: Bidder registration begins October 1, 2025. Registration is only available online and the registration fee must be paid at the completion of the registration form.

The registration fee is $25.00 per bidder and non-refundable.

No Registration or Registration fees will be accepted on the day of sale. No Exceptions!

Schedule: The sale will begin at 10:00 a.m. and continue until completion or 4:00p.m.

Bidding: This is an open bid sale, and bidders must use their numbered bidder card to place bids. The auctioneer will present the opening bid, which is made on behalf of the forfeited land commission, and will consist of all delinquent taxes, penalties, and costs plus the current year’s taxes. The auctioneer will announce the properties for sale in alphabetical order as they appeared in the newspaper ads and will provide the owner’s name and tax map number.

 On Life Estate bids, you are buying ONLY the life estate interest of the defaulting taxpayer. Should you gain a Tax Title for a Life Estate property, your “ownership” ceases upon the defaulting taxpayer’s death and the property are transferred to the remainderman of record.

Properties for sale: A list of all delinquent properties will be advertised in the local newspaper, the Jasper Sun Times, on October15^th, 22nd, and 29^th. Not all properties advertised will be sold. A list of properties to be sold will also be available for purchase from the Tax Collectors Office for .50 cents per page.

Payments: All sales are final, with no exceptions. Terms of sale are money orders or certified funds only. No personal checks will be accepted. All bids must be paid by 5:00 p.m. on the day of the sale. Section 12-51-70 of the code is amended to read: “In case if the successful bidder fails to remit in legal tender within the time specified, the personal officially charged with the collection of delinquent taxes shall cancel that bid and duly readvertise the same property for sale, in the same manner on a subsequent delinquent tax sale date. The defaulting bidder is liable for no more than five hundred dollars damages upon default, which may be collected by suit by the person officially charged with the collection of delinquent taxes in the name of the taxing authority”.

Redemption period: On all sales, the defaulting taxpayer, any grantee from the owner or any mortgage or judgment creditor may redeem the property within twelve months from the day of the sale. If a property is redeemed, the successful bidder will receive a refund for the bid amount plus interest on the bid amount at the rate of 3% the first quarter, 6% the second quarter,9% the third quarter and 12% the final quarter. The maximum interest paid will not exceed the amount of the opening bid. For mobile homes sold a rent fee must also be paid 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, cost, and interest for each month between the sale and redemption.

 Ownership right: During the redemption period, successful bidders have no ownership rights to the property and have no rights to enter the premises or contact the owner. Redemption is handled through the Jasper County Tax Collectors Office and ownership rights are transferred only if the property is not redeemed and a tax title is recorded.

Tax Title: If the property is not redeemed, successful bidders will be notified of the cost for the deed prep, recording costs and deed stamps.

After receiving Tax Title: A tax Title of Tax Deed is not a warranty deed and can be challenged. Banks may not lend money on Tax Titles. We encourage all grantees to contact their attorneys to have an Action to Quiet Title performed. Mortgage companies and other lien holders are notified (by law) before the end of the redemption period and have the right to redeem the property to protect their collateral. If they fail to redeem the property, they lose their collateral, and the new owner (successful bidder) is not responsible for the mortgage.

Void sales: S.C. law provides that the tax sales may be voided should there be an error discovered on the part of the Tax Collector’s Office. Should it become necessary to void a sale, the bidder will receive a refund for the bid amount plus the amount of interest earned by the bank at the time the sale is voided.

Conditions of Sale: You bid at your own risk. Each property is sold “As is”, Jasper County makes no warranty regarding the value of the property, its physical characteristics, and any improvements on the property, the quality of the title, or any liens, including other tax liens, on the property, and we strongly urge bidders to research all properties before placing bids.

Disclaimer: This information is provided as guidance only and does not constitute legal advice of any kind. If you need legal advice, please contact your attorney.