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South Carolina Code of Laws
Title 12
Chapter 49
Article 1
Liens and Suits Generally
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12-49-10
Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement
12-49-20
Time when lien attaches; procedure when property is about to be removed from jurisdiction
12-49-30
Lien attaches to personal property subsequently acquired
12-49-40
Property liable for distress and sale for delinquent taxes
12-49-50
Chattel tax may be recovered by distress or suit
12-49-60
Payment out of real estate sales proceeds
12-49-85
Uncollectible property tax, assessment, or penalty
12-49-90
Collection of taxes imposed by other states; collection in other states of taxes due South Carolina