South Carolina § 12-49-50 Chattel tax may be recovered by distress or suit.

South Carolina Statutes

§ 12-49-50 — Chattel tax may be recovered by distress or suit.

South Carolina § 12-49-50

Title 12TAXATION

Ch. 49ENFORCED COLLECTION OF TAXES GENERALLY

This text of South Carolina § 12-49-50 (Chattel tax may be recovered by distress or suit.) 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. § 12-49-50 (2026).

Text

If any chattel tax shall be unpaid at the time fixed for the payment thereof or returned delinquent, as authorized by this title, the county treasurer may not only distrain property for the payment thereof, but may recover the tax, with the penalties thereon, by action at law, proceedings in attachment or other means authorized by law to be used by private individuals in the collection of debts, which action or other proceedings shall be prosecuted in the name of such treasurer and if he shall die or go out of office before the termination of such action or proceeding or the final collection of the money, or any judgment or order therein, his successor or successors may, from time to time, be substituted as plaintiffs therein.

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If any chattel tax shall be unpaid at the time fixed for the payment thereof or returned delinquent, as authorized by this title, the county treasurer may not only distrain property for the payment thereof, but may recover the tax, with the penalties thereon, by action at law, proceedings in attachment or other means authorized by law to be used by private individuals in the collection of debts, which action or other proceedings shall be prosecuted in the name of such treasurer and if he shall die or go out of office before the termination of such action or proceeding or the final collection of the money, or any judgment or order therein, his successor or successors may, from time to time, be substituted as plaintiffs therein.

Legislative History

HISTORY: 1962 Code SECTION 65-2704; 1952 Code SECTION 65-2704; 1942 Code SECTION 2786; 1932 Code SECTION 2834; Civ. C. '22 SECTION 509; Civ. C. '12 SECTION 458; Civ. C. '02 SECTION 410; G. S. 281; R. S. 337; 1881 (17) 1029.