South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-49-920 — Possession gained and lien effected by service of process

Upon such service being made, the specific personal property of the defaulting taxpayer described in such notice of levy and seizure shall be conclusively deemed and taken to be in the exclusive possession of the tax collector and the sum due on the particular delinquent tax execution shall constitute a first lien upon the specific personal property described in such notice.

Last amended: 1962 Code SECTION 65-2822; 1952 Code SECTION 65-2822; 1944 (43) 1328; 2015 Act No. 87 (S.379), SECTION 46, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 46, amended the section by removing the sheriff from tax sale collection process.

Source: official text