Lien attaches to personal property subsequently acquired.

S.C. Code Ann. § 12-49-30
in effect
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The lien for unpaid taxes on personal property shall also attach to any personal property subsequently acquired by the delinquent taxpayer.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c049.phpFetched: 10/17/2026

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