Tax Liens Expire After 10 Years in South Carolina

South Carolina has issued a revenue ruling stating that a tax lien filed by the South Carolina Department of Revenue expires 10 years after it is filed with a clerk of court or register of deeds. Upon expiration, the tax lien is no longer enforceable in any manner and is no longer an encumbrance on any property of the affected taxpayer.(Revenue Ruling 15-6, South Carolina Department of Revenue, June 25, 2015)

Posted on August 24, 2015