2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 49 - ENFORCED COLLECTION OF TAXES GENERALLY
SECTION 12-49-920. Possession gained and lien effected by service of process.
Upon such service being made, the specific personal property of the defaulting taxpayer described in such notice of levy and seizure shall be conclusively deemed and taken to be in the exclusive possession of the sheriff or tax collector and the sum due on the particular delinquent tax execution shall constitute a first lien upon the specific personal property described in such notice.
HISTORY: 1962 Code Section 65-2822; 1952 Code Section 65-2822; 1944 (43) 1328.
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