§ 12-53-10 Certain powers and duties of sheriffs or tax collectors imposed on Department of Revenue
§ 12-53-20 Levy on and seizure of intangibles; notice to taxpayer
§ 12-53-30 Preservation of seized property; expenses of seizure and sale
§ 12-53-40 Costs and fees
§ 12-53-45 Electronic filing of documents relating to enforced collection of taxes
§ 12-53-50 Disposition of proceeds of sales and collections
§ 12-53-60 Provisions are cumulative
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Terms Used In South Carolina Code > Title 12 > Chapter 53 - Tax Collection by Department of Revenue

  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • 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.
  • person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and

    (2) "individual" means a human being. See South Carolina Code 12-2-20
  • Personal property: All property that is not real property.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.