Chapter 36. Taxation

§ 36-9. Municipal tax lien

Latest version.

All taxes levied upon any real or personal property, together with any penalties, when they have become due, shall constitute, until paid in full, a lien upon the property upon which the tax is levied paramount to all other liens except that for federal, state and county taxes.

(Code 1993, § 8.202.1)

refstatelaw

Collection of delinquent ad valorem property taxes, S.C. Code 1976, § 5-7-300(a).

                    
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