Tax Sale Purpose
The Delinquent Tax Sale is a method of collecting delinquent property taxes owed to the county, pursuant to South Carolina Code of Laws Title 12, Chapter 51, as amended. Delinquent tax notices are transferred to the Tax Collector by way of an Execution from the Treasurer. The Tax Collector must then follow a strict legal procedure of mailing notices (some certified, restricted delivery), physical posting of property, advertising in the local newspaper, and finally the sale of delinquent properties at public auction. The proceeds of this sale are used to pay property taxes owed.
The auction will be held at the Pickens County Performing Arts Center at 314 West Main Street, Liberty, SC 29657, beginning promptly at 10:00AM, and ending when all items have been sold.
Anyone who wishes to bid on property must be registered with the Delinquent Tax Office prior to the tax sale. Only registered bidders will be recognized at the Tax Sale. Pre-registration will be available starting September 30, 2020 in the Delinquent Tax Office or by mail. You can print the registration form on our website. Although pre-registration is strongly encouraged, bidder registration will be available the day of the tax sale prior to 9:30 AM. You are not registered until your form is processed. Property will be auctioned in numerical order by item number to the highest bidder and must be paid for with cash, certified check or money order by 4:30 PM on the day of sale. A $50 deed prep fee will calculated into each bid. Receipts will be issued in the name(s) appearing on the bidder registration forms. Should the bid amount not be paid by that time, the defaulting bidder is liable for $500.00 in damages per parcel which may be collected by the Delinquent Tax Collector.
