South Carolina § 12-49-10 - Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement.
Full text of South Carolina South Carolina Code of Laws § 12-49-10 — Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement., with citation guidance and answers to common questions.
§ 12-49-10. Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement.
All taxes, assessments and penalties legally assessed shall be considered and held as a debt payable to the county by the person against whom they shall be charged and such taxes, assessments and penalties shall be a first lien in all cases whatsoever upon the property taxed, the lien to attach at the beginning of the fiscal year during which the tax is levied. Such taxes shall be first paid out of assets of any estate of deceased persons or held in trust as assignee or trustee or the proceeds of any property held on execution or attachment. The county treasurer may enforce such lien by execution against such property or, if it cannot be levied on, he may proceed by action at law against the person holding such property.
HISTORY: 1962 Code SECTION 65-2701; 1952 Code SECTION 65-2701; 1942 Code SECTION 2569; 1932 Code SECTION 2569; Civ. C. '22 SECTION 338; Civ. C. '12 SECTION 290; Civ. C. '02 SECTION 263; G. S. 170; R. S. 220; 1881 (17) 987; 2015 Act No. 87 (S.379), SECTION 42, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, SECTION 42, substituted "payable to the county" for "payable to the State".
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-49-10
What does South Carolina Code of Laws § 12-49-10 cover?
Section 12-49-10 ("Taxes, assessments and penalties constitute a debt due State and a first lien upon property; enforcement.") 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 § 12-49-10?
A common citation format is "South Carolina Code of Laws § 12-49-10" (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 § 12-49-10 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.