Judge Henry McKellar's Order on Tax Sales

STATE OF SOUTH CAROLINA ) IN THE COURT OF COMMON PLEAS COUNTY OF CHARLESTON ) CASE NO. 97-CP-10- 306 EX PARTE CHARLESTON COUNTY ) DELINQUENT TAX COLLECTOR ) ORDER In Re: DELINQUENT TAX SALES ) Based upon the testimony of the attorneys for Charleston County and the Charleston County Clerk of Court, I make the following Findings of Fact:

Findings of Fact

  1. Section §12-51-50 of the South Carolina Code directs that Delinquent Tax Sales will be held at the County Courthouse.
  2. Charleston County's Courthouse was destroyed by Hurricane Hugo in September of 1989, and since that time, the County has been using a temporary facility on Melbourne Avenue in North Charleston as its Courthouse.
  3. The number of parcels of property sold at Tax Sales in Charleston County has increased dramatically in the past few years, and the tax sales now extend for several days with hundreds of persons attending to purchase thousands of pieces of property.
  4. The temporary courthouse facility on Melbourne Avenue is too small to accommodate the Delinquent Tax Sales that Charleston County has had since Hurricane Hugo, and continues to have.
  5. Section §4-1-90 of the South Carolina Code states that any time the courthouse in a county shall be in the course of reconstruction or repair, or shall not be in a condition to be occupied, the governing body must furnish suitable rooms for the accommodation of the courts and public officers.
  6. The King Street Palace is a large building on King Street in the City of Charleston and has successfully accommodated previous Delinquent Tax Sales in Charleston County.
  7. The temporary courthouse facility located on Melbourne Avenue is not a suitable site for Charleston County's Delinquent Tax Sale, as it is too small and cannot accommodate the number of persons who would be attending a Tax Sale. camp.
  8. The Charleston County Clerk of Court has advised that there was and is not adequate room at the temporary courthouse facility to hold a Delinquent Tax Sale, and to do so would significantly and detrimentally interfere with the operation of the Courts for several days.
  9. Section 12-51-40 of the South Carolina Code directs the type of notice required before a Delinquent Tax Sale can be had.
  10. Section 4-1-20 of the South Carolina Code governs the movement of a courthouse and requires a referendum.
  11. In the past, for the convenience of the Delinquent Tax Collector and in order to accommodate the public, after due advertisement in accordance with § 12-51 -40 of the South Carolina Code, Delinquent Tax Sales have not been held at the temporary Courthouse, but instead have been appropriately held in the City of Charleston, the County seat.

Conclusions of Law

Based upon the above Findings, I conclude pursuant to §4-1-90 of the South Carolina Code that it is appropriate for the Delinquent Tax Office to hold Delinquent Tax Sales at some convenient place within the City of Charleston, the County Seat, so long as the notice of the place of sale is given in accordance with the Statutory Provisions of the South Carolina Code.

It is therefore ordered that for purposes of the Delinquent Tax Sale, and pursuant to S.C. Code §4-1-90, the King Street Palace is an acceptable and approved site for Charleston County's Delinquent Tax Sale.

AND IT IS SO ORDERED!

L. Henry McKellar Honorable L. Henry McKellar Chief Administrative Judge, Ninth Judge Circuit North Charleston, South Carolina Date: January 27, 1997