S.C. Code Ann. § 27-39-330
Tax liens on property sold under distress
Operative Text
The purchaser at a sale of chattels seized under a distress warrant shall take the property subject to any lien for taxes thereon.
Under S.C. Code Ann. § 27-39-330, when personal property (chattels) is sold through a distress sale — a landlord-initiated seizure process to satisfy unpaid rent — the buyer acquires that property with any existing tax liens still attached. The sale does not extinguish or transfer away those tax obligations; they follow the property itself. This means a purchaser at such a sale may be acquiring encumbered property without the tax debt being cleared by the transaction.
Plain English — not legal advice.
Landlords and property managers who pursue distress warrant proceedings under S.C. Code Ann. § 27-39-330 should be aware that any tax liens on seized chattels survive the sale. Compliant operators generally disclose known encumbrances and conduct distress sales in a manner consistent with the statutory framework. Understanding that tax liens pass with the property can affect how a distress sale is administered and what proceeds may realistically be recovered.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
S.C. Code Ann. § 27-39-330 governs the rights of purchasers at distress sales, but it also has implications for tenants whose property may be subject to such proceedings. Tenants whose chattels carry tax liens should understand that those liens do not disappear if the property is sold under a distress warrant. Tenant-rights organizations and legal aid services can help individuals understand how distress warrant procedures interact with their broader rights under South Carolina's landlord-tenant law.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated October 16, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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