South Carolina state tax liens were previously recorded each county’s register of deeds, register of mesne conveyance, or clerk of court (i.e. in the same place where real property records are recorded). In March 2019 the South Carolina General Assembly passed a law authorizing the South Carolina Department of Revenue (SCDOR or DOR) to implement a statewide system of filing and indexing liens.
SCDOR has now created a statewide lien recording system, which is accessible online. As of November 1, 2019, SCDOR will no longer file tax liens, satisfactions, or expungements with county ...