Delinquent Personal Property - Watercraft

If taxes are delinquent on your boat and/or motor, the South Carolina Department of Natural Resources (SCDNR – Wildlife) will be notified by flagging their system “failure to pay taxes”. Taxes will then need to be paid in order to obtain a new registration and sticker.

If you sell your boat or motor, a bill of sale will need to be completed so that the new owner can get it registered through SCDNR. Once the boat and/or motor has been registered, SCDNR will send the updated information to the Lancaster County Auditor so that future tax bills can be generated in the new owners name. PLEASE NOTE: If the boat and/or motor is not properly registered with the Department of Natural Resources, the bill will generate under the previous owner's name.

If you are purchasing a boat and/or motor, PLEASE check to insure that there are no taxes due.

Link for Department of Natural Resources: http://www.dnr.sc.gov/boating/boatingforms.html
Set off Debt Information Link:  http://www.scstatehouse.gov/code/t12c056.php