SC S0973

Expands who may redeem real property sold at a delinquent tax sale to include "any other individual or entity" beyond the current categories of defaulting taxpayer, grantee from owner, or mortgage/judgment creditor

Maintains the existing 12-month redemption period from the date of delinquent tax sale for paying outstanding taxes, assessments, penalties, costs, and interest

Amends Section 12-51-90(A) of the South Carolina Code regarding redemption of real property and assignment of purchaser's interest

Takes effect upon approval by the Governor