S.C. Code § 12-23-90

Current through 2024 Act No. 225.

Section 12-23-90 - Taxes and penalties deemed a debt; lien thereof

The taxes and all penalties provided for in this article shall be held as a debt payable to the State by the person against whom they shall be charged and all such taxes, penalties and assessments shall be a first lien in all cases whatsoever upon all property of the person charged therewith.

1931 (37) 359; 1932 Code Section 2560; 1942 Code Section 2560; 1952 Code Section 65-909; 1962 Code Section 65-909.