A compilation of real estate in South Carolina on which property taxes are owed and which are available for purchase is often presented in a portable document format (PDF). This digital file typically details specific parcels, including address, assessed value, outstanding tax amount, and sale conditions. Access to these lists empowers potential buyers to research and identify investment opportunities.
Such lists can provide significant advantages to both government entities and individual investors. For governments, the sale of these properties recoups lost tax revenue and returns properties to productive use. Investors may find attractive deals below market value, though careful due diligence regarding liens and potential back taxes is essential. Historically, the public auction of tax-defaulted properties has served as a mechanism for revenue generation and land redistribution.