{"data":{"id":"us-sc/s.c.-code-ann.-12-37-155","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-37-155","heading":"Lien date; boundary clarification.","body":"For 2017 only, the lien date for nonbusiness personal property, other than motor vehicles, is January 1, 2017, for individuals whose state of residency changes from North Carolina to South Carolina solely as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017. For all subsequent years, the lien date shall return to December thirty-first of the preceding tax year.","path":["Title 12 - TAXATION","CHAPTER 37 Assessment of Property Taxes","ARTICLE 1 General Provisions"],"source_url":"https://www.scstatehouse.gov/code/t12c037.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:19Z","sha256":"ae54a949d51ebd25f41696b5ab85a27febf77737d10d5453036d22c08d690ed1","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-37-150","next":"us-sc/s.c.-code-ann.-12-37-210"},"notice":"GroundRules: Original legal text. Not legal advice."}