Lien for tax construed as equivalent to mortgage.

S.C. Code Ann. § 49-19-1920
in effect
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This chapter shall be liberally construed so as to give to the lien for drainage tax the effect of a bona fide mortgage for a valuable consideration and a first lien upon all the lands subject thereto as against all persons having an interest therein, subject only to the lien of certain other taxes as herein provided.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t49c019.phpFetched: 10/17/2026
S.C. Code Ann. § 49-19-1920 — Lien for tax construed as equivalent to mortgage | Code of Laws of South Carolina (Aug. 2026 snapshot) | Corpus