Tax Collector

Location: 1476 J.A. Cochran Bypass
Mailing Address: PO Box 580, Chester, SC 29706
Phone: (803) 385-2623
Fax: (855) 946-0254
Hours: 8:30 AM to 5:00 PM, Monday – Friday

Tax Collector: Suzie Elms - selms@chestercountysc.gov
Deputy Tax Collector: Sherry Langley - slangley@chestercountysc.gov
Office Supervisor: Tommy Darby, Treasurer

View and pay taxes online.

Please note: if you choose to look up by name, enter your last name followed by your first name, no comma.

The Delinquent Tax Collector's Office was established by state law; it operates under the Code of Laws of South Carolina 1976, Title 12, Chapter 51, using the Uniform Tax Collection Act of 1985. The primary goal is the collection of delinquent taxes, not the acquisition or dispossession of property.

Responsibilities and Services

  • Interacts and communicates with a variety of individuals and groups in order to exchange and provide information pertaining to taxes and related matters, including taxpayers, attorneys, lending institutions, businesses, etc.

  • Responsible for collection of delinquent taxes and related matters

  • Prepares delinquent notices

  • Researches property records

  • Compiles newspaper advertisement of defaulting taxpayers

  • In accordance with State law, seizes property to be sold at public auction

  • Conducts tax sales, voids sales as necessary and refunds bidder; maintains delinquent tax sale book; makes tax sale assignments

  • Prepares tax deed information and conveys property to bidder

  • Prepares for and appears in court as necessary

  • Reviews various bankruptcy cases and processes claims

  • Makes monthly and annual settlements with Treasurer

  • Collects delinquent municipal taxes as contracted

  • Processes refunds due to abatements by Auditor

Additional Information