South Carolina Statutes
§ 12-23-90 — Taxes and penalties deemed a debt; lien thereof.
The taxes and all penalties provided for in this article shall be held as a debt payable to the State by the person against whom they shall be charged and all such taxes, penalties and assessments shall be a first lien in all cases whatsoever upon all property of the person charged therewith.
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South Carolina § 12-23-90 (Taxes and penalties deemed a debt; lien thereof.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1962 Code SECTION 65-909; 1952 Code SECTION 65-909; 1942 Code SECTION 2560; 1932 Code SECTION 2560; 1931 (37) 359.
Nearby Sections
15
§ 12-23-10
Imposition of tax; rate.§ 12-23-120
Use of tax.§ 12-23-20
Exemptions from tax.§ 12-23-310
Imposition of tax; rate.§ 12-23-430
Municipalities may collect tax.