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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-49-30: Lien attaches to personal property subsequently acquired.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 49 Enforced Collection of Taxes Generally
  3. ARTICLE 1 Liens and Suits Generally

The lien for unpaid taxes on personal property shall also attach to any personal property subsequently acquired by the delinquent taxpayer.

Collected 2026-09-02T06:36:44Z. Source file · JSON

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