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South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-49-40

Property liable for distress and sale for delinquent taxes

Official textscstatehouse.gov

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.

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In this chapter (34 sections)
  1. 12-49-10 · Taxes, assessments and penalties constitute a debt due State…
  2. 12-49-20 · Time when lien attaches; procedure when property is about to…
  3. 12-49-30 · Lien attaches to personal property subsequently acquired
  4. 12-49-40 · Property liable for distress and sale for delinquent taxes
  5. 12-49-50 · Chattel tax may be recovered by distress or suit
  6. 12-49-60 · Payment out of real estate sales proceeds
  7. 12-49-85 · Uncollectible property tax, assessment, or penalty
  8. 12-49-90 · Collection of taxes imposed by other states; collection in…
  9. 12-49-910 · Levy on personalty subject to tax lien; service of process
  10. 12-49-920 · Possession gained and lien effected by service of process
  11. 12-49-930 · Removal of or interference with seized property
  12. 12-49-940 · Advertisement and sale of seized property
  13. 12-49-950 · Mandatory bid by Forfeited Land Commission; determination…
  14. 12-49-960 · Delivery of possession to purchaser
  15. 12-49-970 · Article constitutes alternative remedy
  16. 12-49-1110 · Definitions
  17. 12-49-1120 · Notice to mortgagee of tax sale
  18. 12-49-1130 · Form of notice
  19. 12-49-1140 · Record of notice
  20. 12-49-1150 · Mortgagee list
  21. 12-49-1160 · Form of mortgagee list
  22. 12-49-1170 · How mortgagee list may be provided to tax collector; proof
  23. 12-49-1180 · Effect of chapter on rights of mortgagee
  24. 12-49-1190 · Tax sale of mobile or manufactured home; service of notice
  25. 12-49-1200 · Form of notice
  26. 12-49-1210 · Records of notice; contents
  27. 12-49-1220 · Procedures for providing notice of levy and sale
  28. 12-49-1230 · Collateral lists and supplements
  29. 12-49-1240 · Form of collateral list and supplement
  30. 12-49-1250 · Medium for delivery of collateral list and supplement
  31. 12-49-1260 · Providing copies of collateral list; use of list
  32. 12-49-1270 · Rights, interests and security of lienholder
  33. 12-49-1280 · Circumstances not grounds for voiding tax sale
  34. 12-49-1290 · Circumstances not defense to lienholder's effort to void…
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