Article

Liens and Suits Generally

S.C. Code Ann. § 12-49-10— Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement
S.C. Code Ann. § 12-49-20— Time when lien attaches; procedure when property is about to be removed from jurisdiction
S.C. Code Ann. § 12-49-30— Lien attaches to personal property subsequently acquired
S.C. Code Ann. § 12-49-40— Property liable for distress and sale for delinquent taxes
S.C. Code Ann. § 12-49-50— Chattel tax may be recovered by distress or suit
S.C. Code Ann. § 12-49-60— Payment out of real estate sales proceeds
S.C. Code Ann. § 12-49-85— Uncollectible property tax, assessment, or penalty
S.C. Code Ann. § 12-49-90— Collection of taxes imposed by other states; collection in other states of taxes due South Carolina