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.
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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.