South Carolina § 12-21-3000 - Lien of judgment.
Full text of South Carolina South Carolina Code of Laws § 12-21-3000 — Lien of judgment., with citation guidance and answers to common questions.
§ 12-21-3000. Lien of judgment.
Any judgment rendered in favor of the department in any civil action or suit shall be a first preferred lien for taxes upon all property of the taxpayer and in the event of nonpayment shall be filed in the office of the clerk of court in the county in which it was rendered and execution may be issued by the department as provided by law. But the lien provided for in this section shall not have priority over any bona fide lien recorded before the judgment is rendered on any property belonging to the taxpayer other than that directly pertaining to and used in the conduct of the business in which such penalty was incurred.
HISTORY: 1962 Code SECTION 65-869; 1952 Code SECTION 65-869; 1942 Code SECTIONS 2528, 2537; 1928 (35) 1089; 1932 (37) 1319; 1937 (40) 539.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-21-3000
What does South Carolina Code of Laws § 12-21-3000 cover?
Section 12-21-3000 ("Lien of judgment.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-21-3000?
A common citation format is "South Carolina Code of Laws § 12-21-3000" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-21-3000 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.