S.C. Code § 49-19-1220
Current through 2024 Act No. 225.
Such tax shall be due and payable as soon as assessed and become delinquent ninety days after the filing of the certificate of such assessment with the county treasurer. It shall become a lien upon the land against which it is assessed from the date of assessment and shall be collected in the same manner as the annual installment of tax.
S.C. Code § 49-19-1220