South Carolina Statutes
§ 12-49-920 — Possession gained and lien effected by service of process.
Upon such service being made, the specific personal property of the defaulting taxpayer described in such notice of levy and seizure shall be conclusively deemed and taken to be in the exclusive possession of the tax collector and the sum due on the particular delinquent tax execution shall constitute a first lien upon the specific personal property described in such notice.
Free access — add to your briefcase to read the full text and ask questions with AI
South Carolina § 12-49-920 (Possession gained and lien effected by service of process.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1962 Code SECTION 65-2822; 1952 Code SECTION 65-2822; 1944 (43) 1328; 2015 Act No. 87 (S.379), SECTION 46, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 46, amended the section by removing the sheriff from tax sale collection process.
Nearby Sections
15
§ 12-49-1110
Definitions.§ 12-49-1120
Notice to mortgagee of tax sale.§ 12-49-1130
Form of notice.§ 12-49-1140
Record of notice.§ 12-49-1150
Mortgagee list.§ 12-49-1160
Form of mortgagee list.§ 12-49-1180
Effect of chapter on rights of mortgagee.§ 12-49-1200
Form of notice.§ 12-49-1210
Records of notice; contents.§ 12-49-1230
Collateral lists and supplements.§ 12-49-1240
Form of collateral list and supplement.