South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 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 all real and personal property for taxes to be paid during the ensuing year, and in case such property is about to be removed from the State by bankruptcy proceedings or otherwise or is about to be taken from the jurisdiction of the county before taxes are due in the county and payable for any year, the treasurer of such county shall immediately issue his execution on such property and the tax collector of the county shall proceed to collect the taxes due on such property.

Last amended: 1962 Code SECTION 65-2702; 1952 Code SECTION 65-2702; 1942 Code SECTION 2571; 1932 Code SECTION 2571; 1924 (33) 944; 1957 (50) 261; 1959 (51) 350; 2015 Act No. 87 (S.379), SECTION 43, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 43, amended the section by substituting "tax collector of the county" for "sheriff of the county".

Source: official text