Property Ownership

Under South Carolina law, property taxes create what type of lien?

AVoluntary specific lien
BInvoluntary specific lien with priority over most other liens✓ Correct
CGeneral lien affecting all the owner's assets
DEquitable lien only

Explanation

Property tax liens are involuntary specific liens (attached to specific property) and typically have super-priority, meaning they are paid before most other encumbrances including mortgages.

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