S.C. Code Ann. § 12-57-30: Place of filing liens and discharges thereof.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 57 Uniform Federal Tax Lien Registration Act
Notices of liens for taxes payable to the United States of America and certificates discharging such liens shall be filed in the office of the register of deeds (or clerk of court in those counties in which the office of register of deeds has been abolished) of the county in this State within which the property subject to such lien is situated.
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