South Carolina § 12-49-1290 Circumstances not defense to lienholder's effort to void tax sale.

South Carolina Statutes

§ 12-49-1290 — Circumstances not defense to lienholder's effort to void tax sale.

South Carolina § 12-49-1290

Title 12TAXATION

Ch. 49ENFORCED COLLECTION OF TAXES GENERALLY

This text of South Carolina § 12-49-1290 (Circumstances not defense to lienholder's effort to void tax sale.) 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. § 12-49-1290 (2026).

Text

Notwithstanding the provisions of this article, the following circumstances are not a defense to a lienholder's effort to void a tax sale: The lienholder failed to provide the tax collector with a collateral list for one or more years, but the most current collateral list the lienholder did provide the tax collector, including any supplements described in Section 12-49-1220(D)(2)(a) and (b), showed that the lienholder held a lien on the particular mobile or manufactured home that was sold by the tax collector at a tax sale, or the county had been provided information about the lienholder and its address pursuant to the licensing and moving permit procedures provided for in Chapter 17, Title 31.

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Notwithstanding the provisions of this article, the following circumstances are not a defense to a lienholder's effort to void a tax sale: The lienholder failed to provide the tax collector with a collateral list for one or more years, but the most current collateral list the lienholder did provide the tax collector, including any supplements described in Section 12-49-1220(D)(2)(a) and (b), showed that the lienholder held a lien on the particular mobile or manufactured home that was sold by the tax collector at a tax sale, or the county had been provided information about the lienholder and its address pursuant to the licensing and moving permit procedures provided for in Chapter 17, Title 31.