# S.C. Code Ann. § 12-59-100: SECTION 12-59-100. Deposit of funds from sale of forfeited land commission

> South Carolina · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-100

## Section

- **Citation:** S.C. Code Ann. § 12-59-100
- **Heading:** SECTION 12-59-100. Deposit of funds from sale of forfeited land commission
- **Jurisdiction:** South Carolina
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** SC Code / Title 12 / Chapter 59 / Article 1 / Section 12-59-100

## Text

The proceeds of any such sales shall be turned over by such forfeited land commission to the county treasurer. And the county treasurer shall deposit such funds, after deducting the expense warrants as drawn on him by the forfeited land commission of his county into the general county fund. If any tract of land is sold for less than the taxes and penalties due thereon, the proceeds of such sale shall be divided between the county and taxing entities in the proportion of the amount of taxes and penalties due each of them. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, SECTION 5(D)(1), effective July 1, 2015. Effect of Amendment 2015 Act No. 87, SECTION 64, rewrote the section.

## Nearby sections

- [S.C. Code Ann. § 12-59-10 SECTION 12-59-10. Creation and membership of county forfeited land commissions.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-10.md)
- [S.C. Code Ann. § 12-59-20 SECTION 12-59-20. Organization of Commission; compensation of secretary; quorum.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-20.md)
- [S.C. Code Ann. § 12-59-40 SECTION 12-59-40. Sale of forfeited lands; method and terms of sale.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-40.md)
- [S.C. Code Ann. § 12-59-50 SECTION 12-59-50. Sale by former owner of forfeited lands; application to commission for approval of sale.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-50.md)
- [S.C. Code Ann. § 12-59-60 SECTION 12-59-60. Sale by former owner of forfeited land; old tax shall be paid on sale of whole tract; seventy-five per cent on sale of part.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-60.md)
- [S.C. Code Ann. § 12-59-70 SECTION 12-59-70. Sale by former owner of forfeited land; commission may convey such property.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-70.md)
- [S.C. Code Ann. § 12-59-80 SECTION 12-59-80. Commission may assign its bids.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-80.md)
- [S.C. Code Ann. § 12-59-85 SECTION 12-59-85. Forfeited land commission.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-85.md)
- [S.C. Code Ann. § 12-59-90 SECTION 12-59-90. Execution of deeds and validation of certain deeds.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-90.md)
- [S.C. Code Ann. § 12-59-100 SECTION 12-59-100. Deposit of funds from sale of forfeited land commission.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-100.md)
- [S.C. Code Ann. § 12-59-120 SECTION 12-59-120. Commission shall have access to tax records.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-120.md)
- [S.C. Code Ann. § 12-59-130 SECTION 12-59-130. Municipal forfeited land commissions.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-130.md)
- [S.C. Code Ann. § 12-59-140 SECTION 12-59-140. Emergency procedures for county forfeited land commission.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-140.md)
- [S.C. Code Ann. § 12-59-150 SECTION 12-59-150. Certain purchasers prohibited from buying forfeited land.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-150.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-100. Check the current official text before relying on it. Not legal advice.