Notices of liens for taxes payable to the United States of America and certificates discharging such liens shall be filed in the office of the register of deeds (or clerk of court in those counties in which the office of register of deeds has been abolished) of the county in this State within which the property subject to such lien is situated.
S.C. Code Ann. § 12-57-30
Place of filing liens and discharges thereof
Known as the Uniform Federal Tax Lien Registration Act
The act spans §§ 12–12 (8 sections).
1962 Code SECTION 65-2722; 1952 Code SECTION 65-2722; 1942 Code SECTION 2576; 1932 Code SECTION 2576; 1928 (35) 1207.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.