S.C. Code Ann. § 12-49-1290: Circumstances not defense to lienholder's effort to void tax sale.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 49 Enforced Collection of Taxes Generally
- ARTICLE 9 Rights of Real Property Mortgagees
Notwithstanding the provisions of this article, the following circumstances are not a defense to a lienholder's effort to void a tax sale:
The lienholder failed to provide the tax collector with a collateral list for one or more years, but the most current collateral list the lienholder did provide the tax collector, including any supplements described in Section 12-49-1220(D)(2)(a) and (b), showed that the lienholder held a lien on the particular mobile or manufactured home that was sold by the tax collector at a tax sale, or the county had been provided information about the lienholder and its address pursuant to the licensing and moving permit procedures provided for in Chapter 17, Title 31.
Collected 2026-09-02T06:36:44Z. Source file · JSON