South Carolina Statutes
§ 12-23-90 — Taxes and penalties deemed a debt; lien thereof.
South Carolina § 12-23-90
This text of South Carolina § 12-23-90 (Taxes and penalties deemed a debt; lien thereof.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 12-23-90 (2026).
Text
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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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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-23-90, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/23/12-23-90.