Title 12, Chapter 59 of the South Carolina Code of Laws creates a Forfeited Land Commission for each of the counties in this State. This chapter designates the membership and duties of the Forfeited Land Commission. The Forfeited Land Commission consists of the County Treasurer, County Auditor, and Register of Deeds/Register of Mesne Conveyance/Clerk of Court, who serve without compensation. The purpose of the Forfeited Land Commission is to effect the sale of land forfeited in pursuance of the South Carolina Code of Laws, 1976, as amended 12-51-55; whereas the Delinquent Tax Collector at the tax sale submits the bid on behalf of the Forfeited Land Commission equal to the amount of all unpaid taxes, assessments, penalties and costs. At the end of the redemption period, properties held by the Forfeited Land Commission will be disposed of pursuant to the Policy and Procedures established by the Commission in the best interest of the County.
All properties deeded to the FLC by the Tax Collector will be sold annually at the conclusion of the Delinquent Tax Collector’s Sale. A public notice will be placed in the newspaper and online just prior to the sale listing all properties to be sold. There are no properties available for sale except at that sale.