South Carolina § 12-49-10 Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement.

South Carolina Statutes

§ 12-49-10 — Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement.

South Carolina § 12-49-10

Title 12TAXATION

Ch. 49ENFORCED COLLECTION OF TAXES GENERALLY

This text of South Carolina § 12-49-10 (Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement.) 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. § 12-49-10 (2026).

Text

All taxes, assessments and penalties legally assessed shall be considered and held as a debt payable to the county by the person against whom they shall be charged and such taxes, assessments and penalties shall be a first lien in all cases whatsoever upon the property taxed, the lien to attach at the beginning of the fiscal year during which the tax is levied. Such taxes shall be first paid out of assets of any estate of deceased persons or held in trust as assignee or trustee or the proceeds of any property held on execution or attachment. The county treasurer may enforce such lien by execution against such property or, if it cannot be levied on, he may proceed by action at law against the person holding such property.

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All taxes, assessments and penalties legally assessed shall be considered and held as a debt payable to the county by the person against whom they shall be charged and such taxes, assessments and penalties shall be a first lien in all cases whatsoever upon the property taxed, the lien to attach at the beginning of the fiscal year during which the tax is levied. Such taxes shall be first paid out of assets of any estate of deceased persons or held in trust as assignee or trustee or the proceeds of any property held on execution or attachment. The county treasurer may enforce such lien by execution against such property or, if it cannot be levied on, he may proceed by action at law against the person holding such property.

Legislative History

HISTORY: 1962 Code SECTION 65-2701; 1952 Code SECTION 65-2701; 1942 Code SECTION 2569; 1932 Code SECTION 2569; Civ. C. '22 SECTION 338; Civ. C. '12 SECTION 290; Civ. C. '02 SECTION 263; G. S. 170; R. S. 220; 1881 (17) 987; 2015 Act No. 87 (S.379), SECTION 42, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 42, substituted "payable to the county" for "payable to the State".