S.C. Code Regs. 12-509.4. Delinquent Tax Digest

A. Description: Schedule of all taxable real estate and personal property in the county which has not been collected and is now considered delinquent. Information includes name and address of property owner, description of property, tax year, receipt number, map and parcel number, number of acres, number of lots, number of buildings, assessment value, and total tax amount. B. Retention: 10 years, then destroy.