South Carolina Statutes

§ 12-49-60 — Payment out of real estate sales proceeds.

South Carolina § 12-49-60
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 49ENFORCED COLLECTION OF TAXES GENERALLY

This text of South Carolina § 12-49-60 (Payment out of real estate sales proceeds.) 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. § 12-49-60 (2026).

Text

When any real estate shall be sold under any writ, order or proceeding in any court, the court shall, on motion of any person interested in such real estate or in the purchase or proceeds of the sale thereof, order all taxes, assessments and penalties charged thereon to be paid out of the proceeds of such sale as a lien prior to all others.

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Legislative History

HISTORY: 1962 Code SECTION 65-2705; 1952 Code SECTION 65-2705; 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.

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Bluebook (online)
South Carolina § 12-49-60, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/49/12-49-60.