South Carolina § 12-49-920 - Possession gained and lien effected by service of process.
Full text of South Carolina South Carolina Code of Laws § 12-49-920 — Possession gained and lien effected by service of process., with citation guidance and answers to common questions.
§ 12-49-920. Possession gained and lien effected by service of process.
Upon such service being made, the specific personal property of the defaulting taxpayer described in such notice of levy and seizure shall be conclusively deemed and taken to be in the exclusive possession of the tax collector and the sum due on the particular delinquent tax execution shall constitute a first lien upon the specific personal property described in such notice.
HISTORY: 1962 Code SECTION 65-2822; 1952 Code SECTION 65-2822; 1944 (43) 1328; 2015 Act No. 87 (S.379), SECTION 46, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, SECTION 46, amended the section by removing the sheriff from tax sale collection process.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-49-920
What does South Carolina Code of Laws § 12-49-920 cover?
Section 12-49-920 ("Possession gained and lien effected by service of process.") 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 § 12-49-920?
A common citation format is "South Carolina Code of Laws § 12-49-920" (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 § 12-49-920 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.