Enforced Collection Of Taxes Generally

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. Enforced Collection Of Taxes Generally

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Section
12-49-10

Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement.

Section
12-49-20

Time when lien attaches; procedure when property is about to be removed from jurisdiction.

Section
12-49-30

Lien attaches to personal property subsequently acquired.

Section
12-49-40

Property liable for distress and sale for delinquent taxes.

Section
12-49-50

Chattel tax may be recovered by distress or suit.

Section
12-49-60

Payment out of real estate sales proceeds.

Section
12-49-85

Uncollectible property tax, assessment, or penalty.

Section
12-49-90

Collection of taxes imposed by other states; collection in other states of taxes due South Carolina.

Section
12-49-910

Levy on personalty subject to tax lien; service of process.

Section
12-49-920

Possession gained and lien effected by service of process.

Section
12-49-930

Removal of or interference with seized property.

Section
12-49-940

Advertisement and sale of seized property.

Section
12-49-950

Mandatory bid by Forfeited Land Commission; determination of amount of bid.

Section
12-49-960

Delivery of possession to purchaser.

Section
12-49-970

Article constitutes alternative remedy.

Section
12-49-1110

Definitions.

Section
12-49-1120

Notice to mortgagee of tax sale.

Section
12-49-1130

Form of notice.

Section
12-49-1140

Record of notice.

Section
12-49-1150

Mortgagee list.

Section
12-49-1160

Form of mortgagee list.

Section
12-49-1170

How mortgagee list may be provided to tax collector; proof.

Section
12-49-1180

Effect of chapter on rights of mortgagee.

Section
12-49-1190

Tax sale of mobile or manufactured home; service of notice.

Section
12-49-1200

Form of notice.

Section
12-49-1210

Records of notice; contents.

Section
12-49-1220

Procedures for providing notice of levy and sale.

Section
12-49-1230

Collateral lists and supplements.

Section
12-49-1240

Form of collateral list and supplement.

Section
12-49-1250

Medium for delivery of collateral list and supplement.

Section
12-49-1260

Providing copies of collateral list; use of list.

Section
12-49-1270

Rights, interests and security of lienholder.

Section
12-49-1280

Circumstances not grounds for voiding tax sale.

Section
12-49-1290

Circumstances not defense to lienholder's effort to void tax sale.