South Carolina § 12-49-20 - Time when lien attaches; procedure when property is about to be removed from jurisdiction.
Full text of South Carolina South Carolina Code of Laws § 12-49-20 — Time when lien attaches; procedure when property is about to be removed from jurisdiction., with citation guidance and answers to common questions.
§ 12-49-20. Time when lien attaches; procedure when property is about to be removed from jurisdiction.
As of December thirty-first a first lien shall attach to all real and personal property for taxes to be paid during the ensuing year, and in case such property is about to be removed from the State by bankruptcy proceedings or otherwise or is about to be taken from the jurisdiction of the county before taxes are due in the county and payable for any year, the treasurer of such county shall immediately issue his execution on such property and the tax collector of the county shall proceed to collect the taxes due on such property.
HISTORY: 1962 Code SECTION 65-2702; 1952 Code SECTION 65-2702; 1942 Code SECTION 2571; 1932 Code SECTION 2571; 1924 (33) 944; 1957 (50) 261; 1959 (51) 350; 2015 Act No. 87 (S.379), SECTION 43, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, SECTION 43, amended the section by substituting "tax collector of the county" for "sheriff of the county".
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-49-20
What does South Carolina Code of Laws § 12-49-20 cover?
Section 12-49-20 ("Time when lien attaches; procedure when property is about to be removed from jurisdiction.") 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 § 12-49-20?
A common citation format is "South Carolina Code of Laws § 12-49-20" (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 § 12-49-20 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.