South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-49-1270
Rights, interests and security of lienholder
# (A)
Except as otherwise provided in Section 12-49-1220 or 12-49-1290, unless the tax collector complies with the provisions of Sections 12-49-1190 and 12-49-1220, the rights, interest, and security of a lienholder of a mobile or manufactured home is not affected by a tax sale and a transfer of title made pursuant to the tax sale.
# (B)
Except as specifically provided in this article, the rights and remedies of a lienholder of a mobile or manufactured home under the terms of the security documents or as otherwise provided in this title are not affected by whether or not a lienholder provides a collateral list to the tax collector or provides information to the assessor about where and to whom tax notices must be sent.
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In this chapter (34 sections)
- 12-49-10 · Taxes, assessments and penalties constitute a debt due State…
- 12-49-20 · Time when lien attaches; procedure when property is about to…
- 12-49-30 · Lien attaches to personal property subsequently acquired
- 12-49-40 · Property liable for distress and sale for delinquent taxes
- 12-49-50 · Chattel tax may be recovered by distress or suit
- 12-49-60 · Payment out of real estate sales proceeds
- 12-49-85 · Uncollectible property tax, assessment, or penalty
- 12-49-90 · Collection of taxes imposed by other states; collection in…
- 12-49-910 · Levy on personalty subject to tax lien; service of process
- 12-49-920 · Possession gained and lien effected by service of process
- 12-49-930 · Removal of or interference with seized property
- 12-49-940 · Advertisement and sale of seized property
- 12-49-950 · Mandatory bid by Forfeited Land Commission; determination…
- 12-49-960 · Delivery of possession to purchaser
- 12-49-970 · Article constitutes alternative remedy
- 12-49-1110 · Definitions
- 12-49-1120 · Notice to mortgagee of tax sale
- 12-49-1130 · Form of notice
- 12-49-1140 · Record of notice
- 12-49-1150 · Mortgagee list
- 12-49-1160 · Form of mortgagee list
- 12-49-1170 · How mortgagee list may be provided to tax collector; proof
- 12-49-1180 · Effect of chapter on rights of mortgagee
- 12-49-1190 · Tax sale of mobile or manufactured home; service of notice
- 12-49-1200 · Form of notice
- 12-49-1210 · Records of notice; contents
- 12-49-1220 · Procedures for providing notice of levy and sale
- 12-49-1230 · Collateral lists and supplements
- 12-49-1240 · Form of collateral list and supplement
- 12-49-1250 · Medium for delivery of collateral list and supplement
- 12-49-1260 · Providing copies of collateral list; use of list
- 12-49-1270 · Rights, interests and security of lienholder
- 12-49-1280 · Circumstances not grounds for voiding tax sale
- 12-49-1290 · Circumstances not defense to lienholder's effort to void…