Article 1 - LIENS AND SUITS GENERALLY
- Section 12-49-10 - Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement
- Section 12-49-20 - Time when lien attaches; procedure when property is about to be removed from jurisdiction
- Section 12-49-30 - Lien attaches to personal property subsequently acquired
- Section 12-49-40 - Property liable for distress and sale for delinquent taxes
- Section 12-49-50 - Chattel tax may be recovered by distress or suit
- Section 12-49-60 - Payment out of real estate sales proceeds
- Section 12-49-85 - Uncollectible property tax, assessment, or penalty
- Section 12-49-90 - Collection of taxes imposed by other states; collection in other states of taxes due South Carolina