Bill Text: SC S0160 | 2019-2020 | 123rd General Assembly | Introduced
Bill Title: Tax liens
Spectrum: Slight Partisan Bill (Republican 5-2)
Status: (Passed) 2019-04-08 - Act No. 13 [S0160 Detail]
Download: South_Carolina-2019-S0160-Introduced.html
A BILL
TO AMEND SECTION 12-54-122, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAX LIENS, SO AS TO ALLOW THE DEPARTMENT OF REVENUE TO IMPLEMENT A SYSTEM OF FILING AND INDEXING LIENS WHICH IS ACCESSIBLE TO THE PUBLIC OVER THE INTERNET OR THROUGH OTHER MEANS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-54-122(G) of the 1976 Code is amended by adding an appropriately numbered item at the end to read:
"( ) Instead of filing a tax lien notice pursuant to item (1), the department may implement a system of filing and indexing liens which must be accessible to the public over the Internet or through other means as the department considers appropriate. A lien filed pursuant to this item is effective statewide from the date and time it is recorded and encumbers all the taxpayer's property and rights to property as provided in Section 12-54-120, regardless of the property's location. A lien filed pursuant to item (1) remains effective from the date and time it was recorded. Nothing in this item may be construed so as to extend the effectiveness of a lien beyond ten years from the date of filing, as provided in Section 12-54-120."
SECTION 2. This act takes effect July 1, 2019.
