Taxes and penalties deemed a debt; lien thereof.

S.C. Code Ann. § 12-23-90
in effect
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The taxes and all penalties provided for in this article shall be held as a debt payable to the State by the person against whom they shall be charged and all such taxes, penalties and assessments shall be a first lien in all cases whatsoever upon all property of the person charged therewith.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c023.phpFetched: 10/17/2026

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