Statutes, codes, and regulations
Code of Laws of South Carolina 1976
Title 12 - TAXATION
Chapter 57 - UNIFORM FEDERAL TAX LIEN REGISTRATION ACT
Section 12-57-30 - Place of filing liens and discharges thereof

S.C. Code § 12-57-30

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Current through 2024 Act No. 225.
Section 12-57-30 - Place of filing liens and discharges thereof

Notices of liens for taxes payable to the United States of America and certificates discharging such liens shall be filed in the office of the register of deeds (or clerk of court in those counties in which the office of register of deeds has been abolished) of the county in this State within which the property subject to such lien is situated.

S.C. Code § 12-57-30

1928 (35) 1207; 1932 Code Section 2576; 1942 Code Section 2576; 1952 Code Section 65-2722; 1962 Code Section 65-2722.

Code Commissioner's Note

1997 Act No. 34, Section 1, directed the Code Commissioner to change all references to "Register of Mesne Conveyances" to "Register of Deeds" wherever appearing in the 1976 Code of Laws.