Levy constitutes a lien.

S.C. Code Ann. § 59-73-70
in effect
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A levy made pursuant to Section 59-73-60 shall be a lien on the property in such school district, which shall be subject thereto in case of default of payment.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t59c073.phpFetched: 10/17/2026

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