The fee imposed under this chapter and any penalties and interest thereon are a debt owing to the State by the person or persons liable for the fee and are a lien on all property of these persons, but this lien is valid so as to affect the rights of purchasers for value, mortgagees, or judgement or other lien creditors only from the time when warrant is entered upon the transcript of judgments in the county, in the case of real property where the property is situate, and in the case of personal property, where the person liable for the fee resides or possesses personal property if the receiver is a resident of this State, or if the person is a nonresident, where the personal property is situate.
HISTORY: 1996 Act No. 458, Part II, Section 57A.
Structure South Carolina Code of Laws
Chapter 24 - Deed Recording Fee
Section 12-24-10. Recording fee; exceptions.
Section 12-24-20. Liability for fee.
Section 12-24-30. "Value" defined.
Section 12-24-50. Remittance of fee.
Section 12-24-80. Records of fees due and collected.
Section 12-24-90. Fee calculation.
Section 12-24-100. Monthly payments to department; reports.
Section 12-24-110. Presumption concerning titles.
Section 12-24-130. Lien for fees, penalties or interest.
Section 12-24-140. Designation of office to collect fees.
Section 12-24-150. Promulgation of regulations; refunds; other laws.
Section 12-24-160. Recording and filing fees; boundary clarification.