South Carolina Code of Laws
Chapter 49 - Enforced Collection Of Taxes Generally
Section 12-49-1180. Effect of chapter on rights of mortgagee.

(A) The rights, interest, and security of a mortgagee complying with the provisions of Section 12-49-1150 are not affected by a tax sale and a deed of conveyance, unless the provisions of Section 12-49-1120 are complied with.
(B) Except as specifically provided in this article, the rights and remedies of a mortgagee granted elsewhere in this title are not affected by whether or not the mortgagee provides a mortgagee list of real property pursuant to Section 12-49-1150.
HISTORY: 2006 Act No. 238, Section 4, eff March 15, 2006.

Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 12 - Taxation

Chapter 49 - Enforced Collection Of Taxes 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.