South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-57-30 — Place of filing liens and discharges thereof

Notices of liens for taxes payable to the United States of America and certificates discharging such liens shall be filed in the office of the register of deeds (or clerk of court in those counties in which the office of register of deeds has been abolished) of the county in this State within which the property subject to such lien is situated.

Last amended: 1962 Code SECTION 65-2722; 1952 Code SECTION 65-2722; 1942 Code SECTION 2576; 1932 Code SECTION 2576; 1928 (35) 1207. Code Commissioner's Note 1997 Act No. 34, SECTION 1, directed the Code Commissioner to change all references to "Register of Mesne Conveyances" to "Register of Deeds" wherever appearing in the 1976 Code of Laws.

Source: official text