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Property Tax Reform Act #388 of 2006 and the voter referendum that followed changed the S.C. Constitution and effectively granted the authority to define market value for property tax purposes to the S.C. General Assembly. This authority is in addition to the market value definition found in the S.C. Constitution but may now be changed at the General Assembly’s discretion. The new definition limits valuation increases during reappraisals to 15% of the base year value or a current market value when an assessable transfer of interest occurs or the value as determined on appeal. Each property is taxed based on its own unique ownership and acquisition circumstance. Therefore, taxable values may differ greatly on similar properties.
The next reappraisal is in 2018. State law requires reappraisal every five years. The last reappraisal was in 2013.
Agricultural Land Use Assessment
Homestead Exemption (Age or disability requirement)
South Carolina Tax Exemptions1. Church organizations qualify for exemption from date of purchase.2. Individuals qualify exemption for property owned if;a. Disabled veteran, paraplegic, hemiplegic, quadriplegic, or surviving spouse of .Occupies dwelling December 31st of the previous year.b. http://www.sctax.org/NR/rdonlyres/122AD2DD-BD0D-445F-B89C-1F92C3ED8848/0/pt401.PDF
Appraised Value X Assessment Ratio X Millage Rate (Tax Levy) = Property Tax Property Tax – State Property Tax Relief = Net Tax Due Add land fill fee of $57.00 per single family dwellings; $57.00 per unit of multi-family dwellings. Email Assessor@SpartanburgCounty.org or contact Auditor’s Office for tax estimate.
Values are now limited to 15% during reappraisals unless there have been additions or improvement to the property, if the property has sold or if there is an assessable transfer of interest. All county appraisers receive extensive training and must be licensed by the SC Real Estate Appraisal Board. It is important to remember that the Assessor does not create value; only the market place can do that. The basic principles of value such as supply and demand, competition and contribution are major factors in determining a property's fair market value.
You can also view the code books at the Downtown Public Library.
-A 1972 mobile home coming from Greenville County will not be allowed into Spartanburg County.
-A 1972 mobile home already on the tax roll can be moved to a new location inside Spartanburg County.
•Audio Recordings - Every telephone in our dispatch center is recorded. These recordings are available through the Freedom Of Information Act. State law requires us to keep recordings for a minimum of 60 days, but we typically keep them longer. Telephone recordings take considerably longer to locate and copy than dispatch reports and will extend the time that your request takes to process and will increase the cost.
•Other types of information - Any information that does not meet exemption criteria under the South Carolina Code of Laws can be requested. If you are looking for information that does not fall into the two categories above, please call to inquire or submit a written request and you will be contacted.
Our mailing address is: Spartanburg Communications / 9-1-1 Attn: FOIA Fulfillment PO Box 5666 Spartanburg SC 29304-5666
Our fax number is (864) 596-2382
•When the Communications / 9-1-1 department is notified that payment has been received (or when we receive payment if it is sent directly to us), work begins to locate, copy and prepare the information.
•When the information has been prepared, it will be mailed to you (unless you requested another method of delivery).
•Postal mail - By default, information is delivered to you using the mailing address information that you provide in the request. You may request an alternate delivery method (listed below).
• Email - If you prefer (and indicate so on your request), some types of information can be emailed to you. Dispatch reports can be delivered in PDF format and small, single audio files can sometimes be sent via Email. Before sending information to an Email address, the address and recipient will be verified. If we can not verify the address, or if we send a verification email and do not receive a reply, the information will be put onto a CD and mailed to you.
•Fax - If you prefer (and indicate so on your request), dispatch reports can be faxed to you in some cases. Information is not faxed unless (1) you verify - at the time it is sent - that you are standing by the receiving fax machine to securely receive it as it is transmitted or (2) the fax machine is your personal device or it is in a secure location (such as your private office).
•Other - In accordance with the South Carolina Freedom of Information Act, you may be permitted to visit our office to inspect the materials of interest if you do not wish to have a copy of it. This is rarely chosen as an option, but is offered if you wish to only view the information on our systems. This should be clearly indicated on your request and requires some preparation to locate the information before-hand. Appointments are set at the convenience of our staff. It is also time consuming because the raw data in its original format is sometimes not easily understood and requires a great deal of explanation. In accordance with the SC FOIA there is a charge for preparation time and time spent by staff with the requester, at $20 per hour. If after reviewing files and recordings the requester wishes to have copies or recordings made there will be a fee for that as well.
•Each request's cost is calculated based on the estimated time that it will take to search for and prepare the information; the costs of CDs, sleeves, mailers, printed pages, postage; and any other actual cost. All costs are actual or less, Spartanburg County does not make a profit on the labor or materials used.
•The current hourly rate charged for labor is $20. Printed pages are $0.04 each, CDs are $1.00 (this includes protective envelope), and postage is $0.44 for standard envelopes (larger or specialty envelopes will incur an additional charge).
•The majority of requests for information from Spartanburg County, on a single emergency event, cost less than $25 (for dispatch reports & telephone audio recordings).
The referendum is on the ballot for the next general election scheduled for November 7, 2017.
Must a special one percent sales and use tax be imposed in Spartanburg County (the “County”) for 6 years to raise the amounts specified for the following purposes:
and pending the receipt of such sales and use tax, must the County also be authorized to issue and sell, either as a single issue or as several separate issues, general obligation bonds (the “Bonds”) of the County in an aggregate principal amount not exceeding $217,000,000, to defray the costs of the projects listed above plus issuance costs, to be paid from the sales and use tax to be imposed as stated herein and pledged to the payment of the principal of and interest on the Bonds, and, in the event such sales and use tax is inadequate, such bonds shall be payable from a sufficient ad valorem tax imposed on all taxable property in the County?
CONDITIONS AND RESTRICTIONS ON THE USE OF SALES AND USE TAX REVENUE COLLECTED UNDER THE CAPITAL PROJECTS SALES TAX ACT: The capital projects sales and use tax and any related Bond proceeds shall be used and expended for procurement, design, engineering, project management, construction and/or improvement of the projects listed above, including payment of such sums as may be required in connection with the issuance of Bonds. Net proceeds of the capital project sales and use tax or the proceeds of any related bonds, if approved, must be expended for the purposes stated, in the priority listed above. The expenditures of revenues from the capital projects sales and use tax or the proceeds of any related bonds, if approved, shall be subject to acquisition of property, rights-of-way, design and engineering considerations, the receipt of all necessary permits and regulatory approvals, funding of projects from other sources (including unanticipated grants that fund a project), bids in excess of project estimates, qualifications of bidders, cost overruns, financing costs, exhaustion or insufficiency of net sales and use tax revenues or Bond proceeds to complete the projects in the order and priority stated above, and other unforeseen circumstances and conditions. In the event any of the foregoing affect any project, the County Council shall, by ordinance, make findings regarding the same before funding a lesser priority project. Nothing herein shall prevent the simultaneous funding of multiple projects consistent with each project’s designated priority.
INSTRUCTIONS TO VOTERS: All qualified electors of the County desiring to vote in favor of imposing the tax for the stated purposes and authorizing the issuance and sale of Bonds in connection therewith as outlined above and subject to the limitations and conditions set forth above shall vote “YES”, and all qualified electors opposed to levying the tax and issuing such Bonds shall vote “NO”.
Yes. State law outlines the requirements for the question to be asked in this manner. The conditions and restrictions section was added by the Capital Project Sales Tax Commission to explain and require that the projects must be funded in the priority order indicated in the question and to provide more detail regarding the scope of the project.
If approved by the voters, the one cent sales tax would begin May 1, 2018 and end April 30, 2024. The sales tax cannot continue past April 30, 2024 unless reauthorized by the voters at another referendum.
No. The one cent sales tax would not apply to unprepared food (groceries), prescription medicines, gasoline purchases, certain maximum tax items such as automobiles, and sales of personal property otherwise exempt from State sales tax.
According to the South Carolina Revenue and Fiscal Affairs office, the additional one cent sales tax would generate approximately $37,421,097.00 per year. This estimate is prior to any adjustments made by the South Carolina Department of Revenue for administrative expenses.
State law requires that the one cent sales tax be used only for the projects listed on the ballot:
Any remaining funds will be used for roads and bridges projects to include the then highest priority projects identified in the County’s Capital Improvement Plan after taking into account the availability of State and other funds.
According to the May 2017 report by Justice Planning Associates, Inc:
The existing City Hall and the County Administration Building, both constructed in the early 1960s, are more than 50 years old. Both facilities were built prior to modern codes and standards. Both facilities have physical issues that impact operating requirements. Those issues include: inappropriate accessibility for mobility-impaired persons; insufficient power and data supply for modern technology; and inadequate heating, ventilation, and cooling.
Rationale for Combining City and County Government Facilities
Our local Animal Control Ordinance 0-12-01 section 6-18 states all pets must be kept under restraint while off the owners property in the unincorporated area of the county.If you are having a problem with a neighbors pet, please contact our office.
Animal Control Officers will not remove any trapped animals on Thursday, Friday and weekends.
If the animal is on a State maintained roadway please contact S.C.DOT at 587-4725.State roads are marked with a Palm Tree on the sign.
Spartanburg Humane Society- (864) 583-4805
Cherokee County Animal Control- (864) 487-8529
Greer City Animal Control- (864) 848-5363
Greenville County Animal Control- (864) 467-7595
Union County Animal Control - (864) 429-2808
The property owner or agent will be issued a summons to appear in magistrate court and will be fined.
To determine if your county has a Master-in-Equity, please see the SouthCarolina Judicial Department’s website.
(1) Personal delivery by the Sheriff’s Department;(2) Personal delivery by a private process server;(3) U.S. mail; and (4) Publication (announcing the lawsuit in a specific newspaper).
II. You may also contact the Clerk of Court's office in the county where the property is located to find out if a foreclosure action has been filed against you by the lender. A list of all of the Clerks of Court and their contact information can be found on the Judicial Department’swebsite.
III. If you are not sure if you have been sued in foreclosure, you may also contact your mortgage servicing company directly to find out if your lender has filed a foreclosure action against you.
NOTE: You cannot represent anyone else, even if you hold their Power of Attorney or are the appointed Personal Representative.
If you decide to represent yourself in court, you must follow the South Carolina Rules of Civil Procedure. A link to the court rules can be found on the Judicial Department’s website. In addition, you may want to check your county’s court website for additional information.
II. A motion hearing is normally a time where the judge will hear from the parties who have an interest in the case. The judge usually does not allow testimony during this type of hearing.
III. During a final merits hearing or trial, you will be able to testify and call witnesses (if you want).
IV. On the day of any court hearing or trial, arrive about fifteen (15) minutes early to find the courtroom. You can check with the Clerk of Court’s office or ask a bailiff or deputy for directions to the courtroom.
V. If you plan to show the court any papers, pictures, or other evidence, bring copies for the judge and all parties and attorneys involved in the case.
VI. When you enter the courtroom, sit in the audience section until your hearing is called.
VII. More than one case or trial may be scheduled that day. You may have to wait until your hearing is called.
VIII. Once your hearing is called, come to the front and sit at one of the two tables facing the judge.
IX. The judge will explain how the hearing or trial will be conducted.
X. Each party will have a chance to speak and ask questions. Be polite. If the judge interrupts you while you are speaking, don’t argue. It is likely that the judge either needs something explained, the matter has already been covered, or the judge determines that your statement is not important to the case.
XI. The judge will let you know when it is your turn to give evidence or to cross examine witnesses. If an objection is made to evidence or testimony, remember that only one person can speak at a time.
NOTE: If you have not answered the Complaint, you may not have the right to testify or call witnesses.
XII. At the end of the hearing or trial, the judge will either: (1) Rule on your case and ask one of the parties to draft a proposed order; or (2) Ask each party to give him or her a written memorandum about the law and facts.
XIII. The judge must decide the case based on the evidence and the law.
II. You must stand when speaking to the judge, unless you are physically unable to or the judge allows you to remain seated.
III. When you speak to the judge, start by saying "Your Honor." Always speak directly to the judge, and speak loudly and clearly.
IV. Do not speak while other people are talking in court except when you want to object.
V. Do not shake your head or sigh loudly when you do not like what somebody else says. You will have your chance to talk.
VI. When it’s your turn to talk, stay calm and control your emotions as much as possible.
VII. Talk loudly enough for everyone to hear you. Remember the court reporter is making a written record of what you say, or the court’s recording device needs to pick up your voice.
VIII. Do not use slang terms such as “yeah” and “uh huh” because the court reporter and judge may have trouble interpreting what you mean.
IX. Don’t yell, make threatening gestures, or curse.
II. Don’t drink, eat, smoke, or chew gum while in the courtroom.
III. Do not wear heavy colognes or perfumes.
IV. Don’t bring drugs or alcohol into the courthouse. Don’t use drugs or alcohol before you come to court (unless medically prescribed).
V. Don’t bring guns, knives, or any other kind of weapon to court with you. Please note that there are metal detectors at the courthouses and deputies will search you and your bags whenyou go through the security check-point.
VI. Don’t bring your cell phone or electronic devices such as blackberries, iPods, and MP3 players to court. Most counties ban them in court and will hold them in a room while you are in court. If you are allowed to bring your cell phone to court, turn it off before you walk into the courtroom. If your phone rings, vibrates, or disturbs the proceedings, court officials may take your device and you may have to pay a fine.
VII. Arrive on time.
VIII. Whenever possible, arrange for childcare prior to coming to court.
IX. Encourage all witnesses to arrive early for the hearing.
X. Stand up when the judge enters or leaves the room and remain standing until the judge leaves or says you can sit down.
XI. Because each county is different, make sure you follow any additional rules specific to that court.
(a) Help you understand the foreclosure process; (b) Identify any defenses to foreclosure; (c) Assist you with loss mitigation (the process banks use to try to minimize their losses) or settlement efforts; (d) Counsel you about other options; and (e) Help you talk with your lender and its attorney.
To find an attorney who can help you with this type of case, you can call the South Carolina Bar's Lawyer Referral Service (LRS) at 1-800-868-2284 (toll free) or South Carolina Legal Services at 1-888-346-5592 (toll free).
NOTE: If you need legal advice, you must talk with an attorney. The court, court staff, clerk of court, and the lender's attorney cannot give you legal advice. free).
NOTE: Calling the lender or the lender’s attorney does not answer the Complaint.
You should file your original response or answer with the Clerk of Court’s office. You should mail a copy to all parties and all attorneys involved in the case. You should also keep a copy of the answer and bring it with you every time you come to court.
NOTE: You only have 30 days to answer or respond to the original Complaint. If you do not respond in writing within 30 days, you could lose your ability to tell your side of the story and be held in default. Default means that the claims raised by the other side in the Complaint are admitted by you. This means you could lose your right to fully defend yourself in court. See Rule 12(a) of the South Carolina Rules of Civil Procedure.
To read this Administrative Order, see the Judicial Department’s website:Administrative Order Re: Mortgage Foreclosure Actions, 2011-05-02-01 (May 2, 2011).
NOTE: If you are an eligible homeowner and your case was filed on or before May 9, 2011, you will be mailed a Notice of Foreclosure Intervention.
If your case was filed after May 10, 2011, the Notice of Foreclosure Intervention will be served with the Summons and Complaint.
1) Live in your home and it is not a vacation home or investment property; and2) Meet the other qualifications listed in the Administrative Order: Administrative Order Re: Mortgage Foreclosure Actions, 2011-05-02-01 (May 2, 2011).
You can ask an attorney for advice about whether your loan qualifies for foreclosure intervention.
NOTE: You should still answer the Foreclosure Summons and Complaint in writing even if you think your loan may qualify for foreclosure intervention. If you ignore the court action, you may lose your home even if you are talking with your lender.
NOTE: Foreclosure Intervention does not guarantee that you will be offered a loan modification or other settlement option.
1. The lender’s attorney receives a request from its client to file a foreclosure action.
2. The lender’s attorney will do a title search. This is when a county’s records are checked to see who owns the property and if there are any liens. This search will help the attorney findall of the parties who need to be included in the case (including property owners, mortgage holders, lien holders, etc.).
3. If the lender’s attorney files a foreclosure action for its client, the attorney prepares a Lis Pendens, Summons, and Complaint.See S.C. Code Ann. § 15-11-10.Lis pendens is a Latin word meaning “suit pending.” A lis pendens is a document that tells anyone who checks title to the property that a lawsuit has been filed concerning a piece ofproperty. A lis pendens alerts anyone who may want to buy the property, a lender, or the public that the property’s title is in question.
4. For cases filed before May 9, 2011, a Notice of Foreclosure Intervention is filed and mailed to the eligible parties For cases filed after May 10, 2011, the attorney will also prepare a Notice of Foreclose Intervention to be served along with the Lis Pendens, Summons, and Complaint. SeeAdministrative Order Re: Mortgage Foreclosure Actions, 2011-05-02-01 (May 2, 2011).
5. The Defendants have 30 days under the South Carolina Rules of Civil Procedure to serve and file a response to the Complaint and the Notice of Foreclosure Intervention. See Rule 12 of the South Carolina Rules of Procedure.
6. If you file a response, you will have an opportunity to present your position at a hearing. If you fail to respond in writing to the Complaint, the Plaintiff’s attorney may request a final meritshearing or trial.
7. Plaintiff’s attorney or the court sends a notice of the final merits hearing or trial to all Defendants.
8. At the final hearing, the judge will hear from all parties who are present. If the lender proves its case, then the judge will:
a) Establish the debt owed; b) Address any other allegations in the pleadings; and c) Set a date for the property to be sold in an effort to satisfy the debt. For more information about the sale process, please review the following South Carolina law: S.C. Code Ann. § 15-39-610 et seq.
You may also speak with an attorney to see if your loan qualifies for HMP modification.
The South Carolina Supreme Court requires lenders to determine if the loan is subject to HMP before filing the lawsuit. To read the South Carolina Supreme Court’s Order, see the Judicial Department’s website:Administrative Order Re: Mortgage Foreclosures and the Home Affordable Modification Program (HMP), 2009-05-22-01 (May 22, 2009).
II. Stay in contact with your lender and their attorney. It is important to note that lenders and their attorneys can only discuss the loan account with the authorized person. This includes the person who signed the note, their personal representative, or someone with written authorization.
III. If you are interested in trying to settle your case, talk with an attorney, or contact your lender’s attorney to learn about any settlement options.
IV. Remember to be patient. Do not give up. It may take a long time to get all the paperwork right and to make it through this process.
NOTE: The foreclosure action will not stop while you are discussing settlement choices with your lender, unless you are taking part in the foreclosure intervention process established by the court.
NOTE: If you decide to leave your home either during or after the foreclosure action, you should tell the lender's attorney and the court. You may give them your new address so the Court can contact you in case the property sells for more than the debt and you are owed money.
You may ask the Master-in-Equity or Special Referee for an explanation of these rights at the hearing or trial.
See "Protecting Tenants at Foreclosure Act of 2009" for more information.
You need to hire an attorney to receive legal advice. If you cannot afford an attorney, you may be eligible for free legal aid.
NOTE: You should send a copy of any papers you file with the Clerk of Court to all parties and all attorneys in the case.
NOTE: Many county websites have Master-in-Equity links that list foreclosure sales. Check the county website for more details.
A deficiency judgment is the difference between what the property sold for at the foreclosure sale and what you owe. For example, if you owe the bank $100,000 and the house sells for $50,000, the deficiency judgment is equal to $50,000. See S.C. Code Ann. § 15-39-610 et seq. and S.C. Code Ann. § 29-3-660.
A deficiency judgment is the difference between what the property sold for at the foreclosure sale and what you owe. For example, if you owe the bank $100,000 and the house sells for $50,000, the deficiency judgment is equal to $50,000. See S.C. Code Ann. § 15-39-610 et seq. and S.C. Code Ann. § 29-3-660.
NOTE: If you decide to leave your home either during or after the foreclosure action, you should tell the lender’s attorney and the court. You may give them your new address so the Court can contact you in case the property sells for more than the debt and you are owed money.
2. Mortgagee is the owner and holder of the note and mortgage, servicer or any other party seeking to foreclose the mortgage.
2. Actions filed after May 9, 2011. a. The foreclosure actions must comply with Paragraphs B(1) (a) through (e) and Paragraph B(2)of the Order.
2. If an agreement is reached, the action will be stayed for 90 days following the entry of theagreement.
3. If the mortgagor (debtor) fails to comply with the terms of the agreement before theexpiration of the 90 days, the lender shall file and “Notice of Breach of Agreement” afterwhich the foreclosure action may continue.
4. If the mortgagor is in compliance with the agreement after the 90 days, the lender shallpromptly file the notice of dismissal without prejudice. and serve the notice on all parties.
In addition, maps may be viewed online by accessing the "Flood Maps" link on the FEMA Website
CFL bulbs may be taken to Lowe's or Home Depot for recycling, or can be brought to our annual Household Hazardous Waste Collection Event. Please call 864-949-1658 for information on how to properly dispose of fluorescent tubes.
Spartanburg County does not accept "regular" (alkaline, NiCd, lithium, rechargeable, etc.) batteries for recycling. They may be disposed of with regular household trash or brought to our annual Household Hazardous Waste Collection Event.
Residents may dispose of household hazardous waste at our annual HHW collection event in the spring of each year. For more information on household hazardous waste disposal, please check out www.safedisposalupstate.org or call us at 864-949-1658 for more information.
Medications may be disposed of at the Spartanburg County Sheriff's Department or at semi-annual prescription take-back events. They are not accepted at the annual Household Hazardous Waste Collection Event. Please see http://www.spartanburgwater.org/rxcyclespartanburg for more information.
For syringes, please place in a plastic jug (like a laundry detergent or bleach jug), tightly screw on the lid, mark the jug "contains syringes" and dispose of with household trash. Please do not dispose of loose syringes in bags. Check out SC-DHEC for more info: http://www.scdhec.gov/HomeAndEnvironment/Recycling/DisposingofNeedles/. Safe Disposal Upstate
Our usual rule of thumb is "when in doubt, throw it out," but please contact our Recycling Coordinator by email at firstname.lastname@example.org or by calling 864-949-1658 for specific items.
Typically we don't recycle items that have a low market value, or that cause logistical concerns for our vendors. Styrofoam is extremely lightweight and the cost to process it into a marketable product is prohibitive. Plastic bags clog machinery used to sort and separate recyclables at our vendors' materials recovery facilities (but you can take plastic bags back to local grocery stores for recycling). "Regular" batteries and compact fluorescent bulbs are also cost prohibitive to recycle. We encourage you to give us a call at 864-949-1658 or email email@example.com if you're looking for markets for certain items or you'd like more information about how the recycling process works.
All residential electronics (defined as anything with a plug coming from your home) may be recycled at the following recycling centers: White Stone, Cooley Springs, Hobbysville, and the Wellford Landfill. All televisions, computers, and anything that plugs into a computer (keyboards, printers, mice, etc.) MUST be recycled as per state law at any of the above locations. Businesses must bring televisions/computers/anything that plugs into a computer to the Wellford Landfill, and will be assessed a fee of $33 per ton; businesses with large amounts of material may contact the Recycling Coordinator for a list of vendors who handle e-waste directly.
Tires are accepted ONLY at the Wellford Landfill. Residents may bring up to 5 tires per household for free, and anything past that is $1.50 per tire or $150 per ton (for passenger sized tires) or $3.50 per tire or $350 per ton (for oversized tires). If someone has illegally dumped tires on your residential property, please contact the County's Environmental Enforcement Department at 864-596-3582. If you are a business needing to recycle tires, please contact the Solid Waste Coordinator at 864-949-0211.
While recycling is important, it is just one step in the "3 R's" process, and we promote reducing, reusing, and recycling in that order. We urge residents to consider the end-of-life disposal options for products they buy, and we also encourage residents to research product packaging and choose to buy products made from recycled materials.
Buying products that are made from recycled materials is arguably more important than recycling items; buying products made from recycled materials creates a demand that processors and manufacturers of recycled goods require to stay in business and to keep recycling. The well-known recycling symbol represents the 3 steps in the recycling process: 1) residents recycle their waste products, 2) manufacturers turn those waste products into new recycled materials, and 3) consumers purchase goods made from those recycled materials.
1. Issues in the Home:-Backup of sewage in your drains or toilets; this can often be a black type liquid with a disagreeable odor.-Decreased flushing of your toilets-Decreased drain flow from showers and sinks-Unpleasant odors in your home 2. Issues with your Tank-Over-flowing or near over-flowing septic tank-High solids accumulation in the septic tank 3. Issues with the Leach-Field and Surrounding Environment-Water accumulating / wet patches in the leach field-Lush green grass through-out the year, especially if the surrounding garden is significantly different.-Presence of contamination (e.g. nitrates, bacteria) in your well water is potentially a major health hazard and is a very clear indication that your septic system is not performing adequately.-Accumulation of algae and aquatic weeds in adjacent lakes, ponds, streams is a clear indication that your septic system is under performing and contaminants / nutrients are migrating from your septic system.
The 2019 Spartanburg County tax sale will begin on Tuesday, December 10, 2019.