Boating - County Auditors, Tax Collectors, Treasurers in South Carolina
If you need to find information regarding how much money is owed for delinquent taxes contact your county Tax Collector or Treasurer.
If your name is on SC Department of Natural Resources Titling and Registration Records as of December 31st, the County Auditor is generated a report in January, with your name, description of your boat/outboard motor. The County Auditor will assess this information and will forward you a personal property tax notice.
- Jane Doe is on SC Department of Natural Resources Titling and Registration Records December 31, 2004.
- January 2005, County Auditor received report from SCDNR.
- Fall 2005 personal property tax is generated and mailed.
- If you sell the boat/outboard in 2005, you are still responsible for the personal property tax.