USA Foreclosure Wiki

Horry County, SC

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Horry County, South Carolina — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → south-carolina. This page covers how Horry County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Conway · Population: ~369,501 (2020 Census per task brief; Wikipedia cites 351,029 from official Census data — needs_verification of exact figure) · Recording unit: county · FIPS: 45051.
  • Parent legal framework: south-carolina (S.C. Code Title 12, Ch. 51 — redeemable tax deed; 12-month redemption; delinquent tax collector conducts sale; FLC bids on unsold property under Title 12, Ch. 59).
  • County seat address: 1301 Second Avenue, Conway, SC 29526.
  • 15th Judicial Circuit: Horry County is served by the Fifteenth Judicial Circuit of South Carolina. The Master-in-Equity (currently Judge Alan D. Clemmons, appointed 2022) handles mortgage foreclosure cases and surplus distribution.

C1. Local Tax Sale

  • Conducts own sale? Yes — in-person only. Horry County does not use an online auction platform (RealAuction, GovEase, Bid4Assets, etc.) for the annual delinquent tax sale. Source: Horry County Delinquent Tax.
  • Platform: No external vendor — administered entirely by the Horry County Delinquent Tax Department (a sub-department of the Treasurer’s Office). Source: Horry County Delinquent Tax.
  • Calendar: Annual; first Monday of December; begins 9:00 a.m. at the Horry County Government and Judicial Center, 1301 2nd Avenue, Conway, SC 29526, Conference Room B. Sale continues until 4:40 p.m.; resumes at 8:30 a.m. the following business day if not completed. The December 2024 sale was held Tuesday December 3, 2024 (first available Monday was the 2nd). Source: Bidder Tax Sale Information PDF (document modified March 18, 2026); search results citing December 2024 sale.
  • Delinquent list:
    • Published in a local paper of general circulation three consecutive Thursdays in November prior to the sale (newspapers include The Horry Independent, The Carolina Forest Chronicle, The Loris Scene, and/or The Sun News).
    • Available on the Horry County website in October: horrycountysc.gov.
    • Interactive delinquent tax web map: Delinquent Tax Web Map. Source: Horry County Delinquent Tax.
  • Registration & deposit:
    • Bidders must register. Registration fee: $25.00 (based on search-result summaries from the bidder information document). Applications available on the county website; online pre-registration encouraged; day-of registration available beginning 7:30 a.m.
    • Applications may be submitted online, faxed to (843) 915-6470, or mailed to Horry County Delinquent Tax, PO Box 1828, Conway, SC 29528.
    • Conflicting source note: The PDF4Pro text extract of an older version of the bidder document stated “There is no charge for registration,” while subsequent search result summaries referencing the 2024 sale consistently cite $25.00. The official bidder PDF (modified March 18, 2026) is the controlling document — see needs_verification.
    • A county notice titled “changes to bidder registration for december 2025 tax sale” exists (URL: OnBase form) but its content was not accessible during research — needs_verification.
  • Bidder requirements:
    • Bidders receive a numbered bidder card required to place bids; receipts and tax titles issue in the registered name.
    • Payment: cash or certified funds only (cashier’s check or certified check; personal checks not accepted). All bids paid in full by 5:00 p.m. on the final day of the sale. Cash payments exceeding $10,000 reported to the IRS (Form 8300).
    • Properties sold “as is”; county makes no warranty of value, condition, title quality, or existing liens.
    • Bidders hold no ownership rights during the 12-month redemption period; may not enter the property or contact the owner. Source: PDF4Pro extract of Bidder Tax Sale Information; Horry County Delinquent Tax.
  • Additional charges: A $450.00 title search and deed preparation charge is added to each property sold at the tax sale. Additional deed recording fees, documentary stamp charges, and attorney deed preparation fees also apply (based on bid amount). Source: search result summaries citing Bidder Tax Sale Information PDF — needs_verification of exact current fee.
  • Rate within statutory range: No Horry County–specific deviation from state interest rate found; the statutory stepped penalty (3%/6%/9%/12% by redemption quarter, capped at FLC opening bid) applies. Source: south-carolina (§ 12-51-90).
  • Minimum bid: All delinquent taxes, penalties, assessments, and costs (plus current-year taxes); the Forfeited Land Commission submits the opening bid if no third-party bids (§ 12-51-55). Source: Horry County Forfeited Land Commission.

C2. Local Redemption → framework: right-of-redemption

  • Where to redeem: Horry County Delinquent Tax Department (sub-department of the Treasurer’s Office).
    • Primary address: 1301 Second Avenue, Conway, SC 29526 (P.O. Box 1828, Conway, SC 29528).
    • Phone: (843) 915-5472.
    • Additional Treasurer’s Office branches: 1201 21st Avenue, Myrtle Beach, SC 29577; 9630 Scipio Lane, Surfside, SC 29588; 107 Hwy 57 North, Little River, SC 29566. Source: Horry County Delinquent Tax; Horry County Treasurer.
  • Redemption period: 12 months from the date of sale (state standard; S.C. Code § 12-51-90). Owner, any grantee, or any mortgage or judgment creditor may redeem. Source: south-carolina.
  • Redemption amount: Full tax-sale bid + stepped quarterly penalty (3%/6%/9%/12%) + any subsequent taxes the purchaser paid; penalty capped at the FLC opening bid. Source: S.C. Code § 12-51-90, retrieved via scstatehouse.gov.
  • Online tax payment portal: horrycountytreasurer.qpaybill.com — search by owner name, PIN, map number, or notice number; pay via Visa/Mastercard/Discover. (For tax payments generally; current taxes on redeemed property would go through this portal or the Treasurer’s offices.) Source: Horry County Online Tax Payment.
  • Local fees/deviations from state default: None identified beyond state statutory requirements. No Horry-specific redemption surcharge found.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

Important note on two distinct surplus streams in Horry County:

A. Tax-Sale Overage (delinquent tax collector — § 12-51-130)

Horry County follows the state framework under § 12-51-130: any bid surplus above taxes, assessments, penalties, costs, and outstanding municipal liens belongs to the owner of record immediately before the end of the redemption period, payable 90 days after deed execution (or sooner if undisputed). Unclaimed overages escheat to the county general fund after 5 years.

  • Claim filing venue: The Horry County Delinquent Tax Department (Treasurer’s Office), 1301 Second Avenue, Conway, SC 29526; Phone (843) 915-5472; Email: treasurer@horrycountysc.gov. The delinquent tax collector is required by § 12-51-60 to mail written notice of any excess to the defaulting taxpayer and owner of record. Source: Horry County Delinquent Tax; S.C. Code §§ 12-51-60, 12-51-130 (scstatehouse.gov).
  • Claim form: A specific Horry County delinquent-tax overage claim form was not identified on the public website during research. Contact the Delinquent Tax Department directly at (843) 915-5472 or treasurer@horrycountysc.gov. (Compare: other SC counties publish standalone overage forms; Horry may handle by direct inquiry — needs_verification.)
  • Unclaimed-funds list published: No county-published overage list was identified on the Horry County website during research. Unclaimed property that has reached the state level would appear at the SC State Treasurer’s Unclaimed Property database, though county-held tax-sale overages escheat to the county general fund (not the State Treasurer) under § 12-51-130 — needs_verification of whether any county-published list exists.
  • Local deadline notes: 90 days after deed execution; 5-year escheat to county general fund (§ 12-51-130).

▸ For Investors / Operators — Horry County runs a cash-only, in-person annual tax sale on the first Monday of December (9:00 a.m., Conference Room B, 1301 2nd Avenue, Conway), with a $450 title-search/deed-preparation charge added to each successful bid, a 12-month redemption period during which bidders have no possession rights and may not contact the owner, and an FLC backstop for unsold parcels (quit-claim deed, 15% admin fee). Mortgage-foreclosure sales by the Master in Equity (Judge Clemmons) run the first Monday of each month at 11:00 a.m. with a 5% deposit; quiet title in the Court of Common Pleas is practically required before the tax deed is marketable or mortgageable.

▸ For Former Owners — Tax-sale overages (§ 12-51-130) are paid through the Horry County Delinquent Tax Department (1301 Second Avenue, Conway; (843) 915-5472; treasurer@horrycountysc.gov), payable 90 days after deed execution, with a 5-year escheat to the county general fund. Mortgage-foreclosure surplus is claimed via the “Claim for Surplus Funds (R.71(C), SCRCP)” form filed with the Master in Equity (1301 Second Avenue, Conway; (843) 915-5310); the form and instruction guide are posted at horrycountysc.gov/departments/master-in-equity/surplus/.

B. Mortgage Foreclosure Surplus (Master in Equity — SCRCP Rule 71(c))

Surplus from a judicial foreclosure sale is held and distributed by the Horry County Master in Equity.

C4. Offices & Contacts

OfficeName / NotesAddressPhoneURL
Treasurer / Delinquent TaxAngie Jones (Treasurer) · Delinquent Tax Dept. sub-unit1301 Second Ave, Conway, SC 29526 · PO Box 1237(843) 915-5470 (Treasurer) · (843) 915-5472 (Delinquent Tax)Treasurer
Clerk of Court (Common Pleas)Renee N. Elvis1301 Second Ave, Conway, SC 29526 · PO Box 677(843) 915-5080 · Common Pleas: (843) 915-5083Clerk of Court
Register of DeedsMarion D. Foxworth, III (also FLC Chair)1301 Second Ave, Conway, SC 29526 · PO Box 470(843) 915-5430Register of Deeds
Master in EquityJudge Alan D. Clemmons1301 Second Ave · PO Box 1236, Conway, SC 29526(843) 915-5310Master in Equity
SheriffPhillip E. Thompson1301 2nd Ave, Conway, SC 29526(843) 915-5450Sheriff’s Office
Assessor—1301 Second Ave, Conway, SC 29526(843) 915-5040Assessor
Forfeited Land CommissionTreasurer + Auditor + Register of Deeds (see below)1301 Second Ave, Conway, SC 29526(843) 915-5470FLC

FLC Commission Members (as of 2026-06-02):

Source: Forfeited Land Commission — Commission Members.

C5. Local Procedure Notes

  • Opening bid composition: All delinquent taxes + penalties + costs + current-year taxes (Horry County includes the current year’s taxes in the opening bid, per pdf4pro extract of bidder information).

  • FLC properties (post-sale): When a property receives no third-party bid at or above the minimum, the FLC becomes the winning bidder and holds the property through the redemption period (one year and one day). After the redemption period ends, the FLC becomes legal owner and may sell. FLC property bids are submitted by sealed envelope to the Horry County Assessor’s Office, 1301 Second Avenue Suite 1C08, Conway, SC 29526 (Mon–Fri 9:00 a.m.–4:00 p.m.). Minimum bid includes all taxes + 15% administrative fee. Source: FLC — Guidelines: Purchasing Property.

  • FLC deed terms: Quit claim deed only; “AS IS, WHERE IS”; no warranty. Costs include deed recording fees, stamp charges, and attorney preparation fee. Default penalty: $500 plus court costs; potential bar from future tax sales. Source: FLC — Guidelines: Purchasing Property.

  • Foreclosure sales: Master in Equity foreclosure sales held first Monday of each month at 11:00 a.m. at the Government and Justice Center, 1301 2nd Ave, Conway SC 29526; if that day is a holiday, the sale moves to the first Tuesday. New bidders must submit registration forms at least 7 days before sale. 5% deposit required; forfeited if full payment not made within 30 days. Upset bid period: 30 days after the principal sale (only where deficiency is demanded). Source: Master in Equity; Horry County Foreclosures FAQ.

  • Delinquency timeline (annual cycle):

    1. Taxes delinquent March 17.
    2. Delinquent notices mailed April 1 (or as soon as practicable).
    3. Certified mail to real estate and mobile homes ~30 days after delinquent notice.
    4. Levy notices posted May–October.
    5. Delinquent list published in newspaper: three consecutive Thursdays in November; county website in October.
    6. Tax sale: first Monday of December, 9:00 a.m.
    7. 12-month redemption period runs; purchaser has no right to enter or contact owner.
    8. Pre-deed notice by certified mail 20–45 days before redemption ends (§ 12-51-120).
    9. Tax deed issued by delinquent tax collector; recorded with Register of Deeds.
    10. Overage (if any) payable 90 days after deed; 5-year escheat to county general fund. Source: Horry County Delinquent Tax; S.C. Code §§ 12-51-40, 12-51-90, 12-51-120, 12-51-130.

  • Notable quirk — “changes to bidder registration for December 2025 tax sale”: A county document at OnBase form URL announces changes to bidder registration for the December 2025 sale. The document was inaccessible (requires authenticated session). Confirm current registration requirements before each sale — needs_verification.

  • SC strict-compliance rule: Horry County is subject to SC’s mandatory strict-compliance doctrine (Massenberg 2024, Rives v. Bulsa 1996, Dibble v. Bryant 1980, Hawkins 2003). See south-carolina § Section 6 for the full doctrine. A fundamental notice defect (including a non-conspicuous posting on the premises, Massenberg) renders the sale void.

C6. Records Access

C8. Title & Quiet Title

  • Title type: Redeemable deed (SC structure — the purchaser holds a transferable bid/redemption interest; a tax deed is executed by the delinquent tax collector after the 12-month redemption period expires unredeemed). Tax deed is quitclaim quality, no warranties. Source: south-carolina (§§ 12-51-90, 12-51-130).
  • Quiet title action:
    • Required? Not legally required by statute, but practically necessary to convey to a third party at market value, mortgage the property, or obtain title insurance. “A tax deed is issued by the Horry County Delinquent Tax Office roughly 1-year after the tax sale … in order to convey the property to a third-party for fair market value, the holder of the tax deed will probably have to quiet title.” Source: Scott B. Umstead, P.A. — Quiet Title; Dills Law Firm — All About Quiet Title Actions.
    • Type: Judicial (SC has no administrative quiet title path for tax deeds).
    • Court: Court of Common Pleas, Horry County (Fifteenth Judicial Circuit) — “an action filed in the circuit court for the county where the property is located.” Source: Dills Law Firm; Clerk of Court.
    • Typical timeline: 6–12 months (Dills Law Firm: “typically a quiet title action can be concluded within 6 months”; service by publication alone takes ~2 months; court caseload affects actual duration). Source: Dills Law Firm.
    • Typical cost range: $4,000–$10,000+, depending on number of defendants and whether a guardian ad litem is required. Dills Law Firm quotes $4,000 flat plus expenses; responding defendants can expect$5,000–$10,000. Source: Dills Law Firm; Quiet Title Action: Cost, Timeline, and Process.
    • When to file: After receiving a recorded tax deed. The deed issues approximately 12 months after the tax sale; no separate waiting period after recording before filing for quiet title. Source: Dills Law Firm.
    • Statutory incontestability: Under § 12-51-90(C), a tax deed becomes “incontestable on procedural or other grounds” approximately 12 months after deed issuance (for non-jurisdictional defects). Practitioners typically wait for this window before insuring, in addition to completing quiet title. See south-carolina Module 7 for the full doctrine.
  • Deed seasoning / local notes: Local practice for FLC-acquired property explicitly notes the quiet title requirement: “it is advised that the property be researched and an action to ‘quiet title’ be performed by an attorney of choice.” Source: FLC — Guidelines: Purchasing Property.
  • Title insurers active locally (Horry County / Myrtle Beach / Conway area):

C9. Purchaser Obligations

  • Subsequent tax payment office: Taxes continue to accrue against the former owner until the tax deed issues. During the 12-month redemption period, the purchaser holds no deed and has no ownership obligation to pay subsequent taxes — taxes remain the former owner’s responsibility (and if redeemed, the redemption amount covers the purchaser’s bid plus penalty, not independently accrued taxes). If the purchaser does pay subsequent taxes (e.g., on FLC-assigned bids), repayment is through the delinquent tax collector at the Horry County Treasurer’s Office Delinquent Tax Department, 1301 Second Avenue, Conway, SC 29526; (843) 915-5472. Source: south-carolina (§ 12-51-90 redemption formula); Horry County Delinquent Tax.
  • Notice to owner procedure: The delinquent tax collector (not the purchaser) is responsible for the § 12-51-120 pre-deed certified mail notice to the owner 20–45 days before the redemption period ends, and the § 12-51-60 post-deed notice of any overage. The purchaser has no statutory notice obligation to the former owner during the redemption period; in fact, the purchaser is prohibited from contacting the owner during the redemption period. Source: S.C. Code §§ 12-51-60, 12-51-120; Horry County Delinquent Tax; PDF4Pro bidder info extract.
  • Redemption payment office: The former owner (or authorized redemptioner) pays at the Horry County Delinquent Tax Department, 1301 Second Avenue, Conway, SC 29526 (or any Treasurer’s branch), within 12 months of the sale date. Source: Horry County Delinquent Tax.
  • Occupancy and access notes: Purchaser has no right to enter the property, use it, or make alterations during the 12-month redemption period. This applies equally to FLC-purchased properties: “The successful Bidder is not allowed on the property premises until the sale from the FLC is finalized and a deed has been filed in the Register of Deeds office and recorded.” Source: FLC — Guidelines: Purchasing Property; Horry County Delinquent Tax.

C10. Local Restrictions

  • Right of first refusal (ROFR) active? No ROFR by a municipality or other governmental body on Horry County delinquent tax sale properties was identified in retrieved sources. The FLC mechanism (the county-level commission) bids in unsold properties but this is not a municipal ROFR against competitive third-party bidders. Source: Horry County FLC; S.C. Code Title 12, Ch. 59 — needs_verification that no city of Myrtle Beach or City of Conway municipal ROFR ordinance exists.
  • Land bank active? No active Horry County land bank was identified. Richland County operates South Carolina’s best-known county land bank; no equivalent entity was found for Horry County. The FLC serves a functional (but not a statutory “land bank”) role for unsold tax-sale properties. Source: web search (no Horry County land bank results); Richland County Land Bank (for comparison). Needs_verification: South Carolina’s SC Code Title 12, Ch. 59 does allow municipalities to establish their own forfeited land commissions (§ 12-59-130), but no Horry County municipality appears to have activated one during research.
  • Entity/insider restrictions: No Horry County–specific entity or insider restrictions on tax sale purchases were identified beyond state law. Any entity (individual, LLC, corporation, trust) may bid; receipts and tax titles issue in the registered name. Source: PDF4Pro bidder info extract — needs_verification of any county ordinance restriction.

C7. Meta

  • parent_state: south-carolina
  • last_verified: 2026-06-02
  • confidence: 0.82
  • completeness_score: 0.87
  • gap_score: 8

sources:

needs_verification:

  • Exact current registration fee: Conflict between “no charge” (older PDF text extract) and “$25.00” (search result summaries of 2024 bidder document). The controlling document is the bidder info PDF (modified March 18, 2026), which was not directly readable as text. Verify at Horry County Delinquent Tax or by calling (843) 915-5472.
  • December 2025 tax sale registration changes: County notice of “changes to bidder registration for december 2025 tax sale” at the OnBase URL was inaccessible (requires authenticated session). Confirm current requirements before each sale.
  • Horry County–specific delinquent tax overage (§ 12-51-130) claim form and procedure: No dedicated published form found on horrycountysc.gov (unlike some other SC counties). Claimants should contact the Delinquent Tax Department at (843) 915-5472. Whether an overage list is published (analogous to other counties’ overage pages) was not confirmed.
  • Exact county population figure: The task brief states 369,501; Wikipedia and U.S. Census Bureau data state 351,029 for 2020. Confirm via Census.gov Horry County profile.
  • Land bank status: No active Horry County land bank or municipal forfeited land commission (for Myrtle Beach or Conway) identified. Confirm no ROFR ordinance or land bank exists by reviewing Myrtle Beach and Conway municipal codes.
  • Horry County municipal ROFR: Whether City of Myrtle Beach or City of Conway exercises any right of first refusal on FLC or tax sale properties was not confirmed from primary sources.
  • Exact $450 title search/deed prep fee: Consistently cited in search-result summaries of the bidder information PDF. Verify current amount from the PDF (inaccessible as text) and confirm whether this is charged for all properties or only in specific circumstances.
  • Current delinquent tax sale registration start time (7:30 a.m. vs. 8:00 a.m.): The delinquent tax page says 7:30 a.m.; the PDF4Pro bidder text says 8:00 a.m. Verify from current bidder information PDF.

cross_links: south-carolina, right-of-redemption, surplus-funds, treasurer-sale, sheriff-sale, due-process-notice, tyler-v-hennepin-county, massenberg-v-clarendon-county-treasurer, bankruptcy-automatic-stay, federal-tax-lien-redemption, heirs-property, good-faith-purchaser

changelog:

  • 2026-06-02 — Initial population from Horry County official pages (delinquent tax, treasurer, FLC, master in equity, register of deeds, clerk of court) + SC Code Title 12 Ch. 51 (state framework) + local attorney quiet title commentary + news sources. gap_score 8.

▸ For Investors / Operators — Horry County runs a cash-only, in-person annual tax sale on the first Monday of December (9:00 a.m., Conference Room B, 1301 2nd Avenue, Conway), with a $450 title-search/deed-preparation charge added to each successful bid, a 12-month redemption period during which bidders have no possession rights and may not contact the owner, and an FLC backstop for unsold parcels (quit-claim deed, 15% admin fee). Mortgage-foreclosure sales by the Master in Equity (Judge Clemmons) run the first Monday of each month at 11:00 a.m. with a 5% deposit; quiet title in the Court of Common Pleas is practically required before the tax deed is marketable or mortgageable.

▸ For Former Owners — Tax-sale overages (§ 12-51-130) are paid through the Horry County Delinquent Tax Department (1301 Second Avenue, Conway; (843) 915-5472; treasurer@horrycountysc.gov), payable 90 days after deed execution, with a 5-year escheat to the county general fund. Mortgage-foreclosure surplus is claimed via the “Claim for Surplus Funds (R.71(C), SCRCP)” form filed with the Master in Equity (1301 Second Avenue, Conway; (843) 915-5310); the form and instruction guide are posted at horrycountysc.gov/departments/master-in-equity/surplus/.

Legal information, not legal advice. This page summarizes Horry County, South Carolina procedures for educational purposes and may be incomplete or out of date. Statutes and local procedures change. Verify every cited primary source and consult a licensed South Carolina attorney before acting. Last verified: 2026-06-02.

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