# 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

> South Carolina · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-60

## Section

- **Citation:** S.C. Code Ann. § 12-59-60
- **Heading:** 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
- **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 12-59-60

## Text

The forfeited land commission shall not give its approval for the sale of the entire lot or tract unless the owner pays all taxes which may at any time be due thereon. In case the owner petitions the commission to sell a part thereof and the commission shall deem it advisable to permit such sale, the owner shall pay to the forfeited land commission from the proceeds of the sale of such part or portion of the property involved not less than seventy-five per cent of the entire sale price, unless a smaller amount is sufficient to pay all taxes due, and upon such payment the commission shall release the lien for taxes on the property so sold.

## 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C59_A1_S12-59-60. Check the current official text before relying on it. Not legal advice.