South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-49-40 — Property liable for distress and sale for delinquent taxes

All personal property subject to taxation shall be liable to distress and sale for the payment of taxes, in the manner provided in this title, and all real property returned delinquent by the county treasurer upon which the taxes shall not be paid by distress or otherwise shall be seized and sold as provided in this title. The distress and sale of personal property shall not be a condition precedent to seizure and sale of any real property under this title.

Last amended: 1962 Code SECTION 65-2703; 1952 Code SECTION 65-2703; 1942 Code SECTIONS 2570, 2785; 1932 Code SECTIONS 2570, 2833; Civ. C. '22 SECTIONS 339, 508; Civ. C. '12 SECTIONS 291, 457; Civ. C. '02 SECTION 409; G. S. 280; R. S. 336; 1887 (19) 862; 1888 (20) 41; 1889 (20) 334; 1890 (20) 675; 1902 (23) 1132; 1909 (26) 76.

Source: official text