2017 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 12-49-910. 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.
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