As of December thirty-first a first lien shall attach to all real and personal property for taxes to be paid during the ensuing year, and in case such property is about to be removed from the State by bankruptcy proceedings or otherwise or is about to be taken from the jurisdiction of the county before taxes are due in the county and payable for any year, the treasurer of such county shall immediately issue his execution on such property and the tax collector of the county shall proceed to collect the taxes due on such property.
S.C. Code Ann. § 12-49-20
Time when lien attaches; procedure when property is about to be removed from jurisdiction
Applied in 2 court decisions — leading case Mayfair Mills, Inc. v. Spartanburg County (In Re Mayfair Mills, Inc.) (2002)
Most recently applied in Hampton Friends of Arts v. South Carolina Department of Revenue (February 2013)
1962 Code SECTION 65-2702; 1952 Code SECTION 65-2702; 1942 Code SECTION 2571; 1932 Code SECTION 2571; 1924 (33) 944; 1957 (50) 261; 1959 (51) 350; 2015 Act No. 87 (S.379), SECTI…
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.