South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-49-60 — Payment out of real estate sales proceeds

When any real estate shall be sold under any writ, order or proceeding in any court, the court shall, on motion of any person interested in such real estate or in the purchase or proceeds of the sale thereof, order all taxes, assessments and penalties charged thereon to be paid out of the proceeds of such sale as a lien prior to all others.

Last amended: 1962 Code SECTION 65-2705; 1952 Code SECTION 65-2705; 1942 Code SECTION 2569; 1932 Code SECTION 2569; Civ. C. '22 SECTION 338; Civ. C. '12 SECTION 290; Civ. C. '02 SECTION 263; G. S. 170; R. S. 220; 1881 (17) 987.

Source: official text