South Carolina § 12-49-910 Levy on personalty subject to tax lien; service of process.

South Carolina Statutes

§ 12-49-910 — Levy on personalty subject to tax lien; service of process.

South Carolina § 12-49-910

Title 12TAXATION

Ch. 49ENFORCED COLLECTION OF TAXES GENERALLY

This text of South Carolina § 12-49-910 (Levy on personalty subject to tax lien; service of process.) 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. § 12-49-910 (2026).

Text

The tax collector may levy upon and seize the personal property of a defaulting taxpayer by serving personally upon the delinquent taxpayer and the owner of such personal property, if it has been sold or transferred subject to the tax lien, a written notice that the specific personal property of the defaulting taxpayer has been seized pursuant to the direction and provisions of the particular delinquent tax execution. A description of such personal property as entered on the return of the taxpayer shall be a sufficient description of the personal property so seized. If the delinquent taxpayer or owner of such personal property is absent from the county or cannot be found therein, then service of such notice upon the agent, tenant, servant or employee of such delinquent taxpayer or owner of

Free access — add to your briefcase to read the full text and ask questions with AI

The tax collector may levy upon and seize the personal property of a defaulting taxpayer by serving personally upon the delinquent taxpayer and the owner of such personal property, if it has been sold or transferred subject to the tax lien, a written notice that the specific personal property of the defaulting taxpayer has been seized pursuant to the direction and provisions of the particular delinquent tax execution. A description of such personal property as entered on the return of the taxpayer shall be a sufficient description of the personal property so seized. If the delinquent taxpayer or owner of such personal property is absent from the county or cannot be found therein, then service of such notice upon the agent, tenant, servant or employee of such delinquent taxpayer or owner of such personal property or other person in the custody, possession or control of it shall be sufficient. If the delinquent taxpayer or owner of such personal property cannot be found and there is no person in the custody, possession or control of it, such service shall be made by posting such notice on the building or at the place where said personal property is located.

Legislative History

HISTORY: 1962 Code SECTION 65-2821; 1952 Code SECTION 65-2821; 1944 (43) 1328; 2015 Act No. 87 (S.379), SECTION 45, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 45, amended the section by removing the sheriff from tax sale collection process.