South Carolina Code 12-57-40. Federal tax lien index; filing notice of lien
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In South Carolina Code 12-57-40
- Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
- Lien: A claim against real or personal property in satisfaction of a debt.
When a notice of such lien is filed, the county register of deeds or clerk of court, as the case may be, shall forthwith enter it in an alphabetical Federal tax lien index, showing on one line the name and residence of the taxpayer named in such notice, the collector’s serial number of such notice, the date and hour of filing and the amount of tax with interest, penalties and costs. He shall file and keep all original notices so filed in numerical order in a file or files designated "Federal Tax Lien Notices."