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Section 12-49-10. Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement. - All taxes, assessments and penalties legally assessed shall be considered...
Section 12-49-20. Time when lien attaches; procedure when property is about to be removed from jurisdiction. - As of December thirty-first a first lien shall attach to...
Section 12-49-30. Lien attaches to personal property subsequently acquired. - The lien for unpaid taxes on personal property shall also...
Section 12-49-40. Property liable for distress and sale for delinquent taxes. - All personal property subject to taxation shall be liable to...
Section 12-49-50. Chattel tax may be recovered by distress or suit. - If any chattel tax shall be unpaid at the time...
Section 12-49-60. Payment out of real estate sales proceeds. - When any real estate shall be sold under any writ,...
Section 12-49-85. Uncollectible property tax, assessment, or penalty. - (A) If the person officially charged with the collection of...
Section 12-49-90. Collection of taxes imposed by other states; collection in other states of taxes due South Carolina. - The courts of this State shall recognize and enforce liabilities...
Section 12-49-910. Levy on personalty subject to tax lien; service of process. - The tax collector may levy upon and seize the personal...
Section 12-49-920. Possession gained and lien effected by service of process. - Upon such service being made, the specific personal property of...
Section 12-49-930. Removal of or interference with seized property. - Any person who shall remove, secrete, destroy or otherwise injure...
Section 12-49-940. Advertisement and sale of seized property. - Unless the amount due on the delinquent tax execution shall...
Section 12-49-950. Mandatory bid by Forfeited Land Commission; determination of amount of bid. - If, on the sale of such personal property, there is...
Section 12-49-960. Delivery of possession to purchaser. - Upon the payment of the purchase money for such personal...
Section 12-49-970. Article constitutes alternative remedy. - This article shall not be construed to repeal existing tax...
Section 12-49-1110. Definitions. - For purposes of this article: (1) "Auditor" means the officer...
Section 12-49-1120. Notice to mortgagee of tax sale. - When real property is levied upon for taxes by the...
Section 12-49-1130. Form of notice. - The form of notice required pursuant to Section 12-49-1120 must...
Section 12-49-1140. Record of notice. - The tax collector shall keep a record of each notice...
Section 12-49-1150. Mortgagee list. - To entitle a mortgagee to the notice required by Section...
Section 12-49-1160. Form of mortgagee list. - The form of the mortgagee list for real property must...
Section 12-49-1170. How mortgagee list may be provided to tax collector; proof. - The mortgagee list may be provided to the tax collector...
Section 12-49-1180. Effect of chapter on rights of mortgagee. - (A) The rights, interest, and security of a mortgagee complying...
Section 12-49-1190. Tax sale of mobile or manufactured home; service of notice. - When a mobile or manufactured home is levied upon for...
Section 12-49-1200. Form of notice. - (A) Except as provided in subsection (B), the form of...
Section 12-49-1210. Records of notice; contents. - The tax collector shall keep a record of each notice...
Section 12-49-1220. Procedures for providing notice of levy and sale. - (A) In providing the notice of levy and sale required...
Section 12-49-1230. Collateral lists and supplements. - (A) By July first of each year, each lienholder may...
Section 12-49-1240. Form of collateral list and supplement. - The form of the collateral list and a supplement for...
Section 12-49-1250. Medium for delivery of collateral list and supplement. - The collateral list and a supplement may be provided to...
Section 12-49-1260. Providing copies of collateral list; use of list. - The collateral lists and supplements must be maintained by the...
Section 12-49-1270. Rights, interests and security of lienholder. - (A) Except as otherwise provided in Section 12-49-1220 or 12-49-1290,...
Section 12-49-1280. Circumstances not grounds for voiding tax sale. - Notwithstanding another provision of this article, the following circumstances are...
Section 12-49-1290. Circumstances not defense to lienholder's effort to void tax sale. - Notwithstanding the provisions of this article, the following circumstances are...