There is a newer version of the South Carolina Code of Laws
2012 South Carolina Code of Laws
Title 12 - Taxation
Chapter 49 - ENFORCED COLLECTION OF TAXES GENERALLY
ARTICLE 1 LIENS AND SUITS GENERALLY- Section 12-49-10 - Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement.
- Section 12-49-20 - Time when lien attaches; procedure when property is about to be removed from jurisdiction.
- Section 12-49-30 - Lien attaches to personal property subsequently acquired.
- Section 12-49-40 - Property liable for distress and sale for delinquent taxes.
- Section 12-49-50 - Chattel tax may be recovered by distress or suit.
- Section 12-49-60 - Payment out of real estate sales proceeds.
- Section 12-49-85 - Uncollectible property tax, assessment, or penalty.
- Section 12-49-90 - Collection of taxes imposed by other states; collection in other states of taxes due South Carolina.
- Section 12-49-210 to 12-49-330 - Repealed by 2000 Act No. 399, Section 3(X)(9), eff January 1, 2001.
- Section 12-49-910 - Levy on personalty subject to tax lien; service of process.
- Section 12-49-920 - Possession gained and lien effected by service of process.
- Section 12-49-930 - Removal of or interference with seized property.
- Section 12-49-940 - Advertisement and sale of seized property.
- Section 12-49-950 - Mandatory bid by Forfeited Land Commission; determination of amount of bid.
- Section 12-49-960 - Delivery of possession to purchaser.
- Section 12-49-970 - Article constitutes alternative remedy.
- Section 12-49-1110 - Definitions.
- Section 12-49-1120 - Notice to mortgagee of tax sale.
- Section 12-49-1130 - Form of notice.
- Section 12-49-1140 - Record of notice.
- Section 12-49-1150 - Mortgagee list.
- Section 12-49-1160 - Form of mortgagee list.
- Section 12-49-1170 - How mortgagee list may be provided to tax collector; proof.
- Section 12-49-1180 - Effect of chapter on rights of mortgagee.
- Section 12-49-1190 - Tax sale of mobile or manufactured home; service of notice.
- Section 12-49-1200 - Form of notice.
- Section 12-49-1210 - Records of notice; contents.
- Section 12-49-1220 - Procedures for providing notice of levy and sale.
- Section 12-49-1230 - Collateral lists and supplements.
- Section 12-49-1240 - Form of collateral list and supplement.
- Section 12-49-1250 - Medium for delivery of collateral list and supplement.
- Section 12-49-1260 - Providing copies of collateral list; use of list.
- Section 12-49-1270 - Rights, interests and security of lienholder.
- Section 12-49-1280 - Circumstances not grounds for voiding tax sale.
- Section 12-49-1290 - Circumstances not defense to lienholder's effort to void tax sale.
Disclaimer: These codes may not be the most recent version. South Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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