---
type: "Bill"
title: "Tax liens"
description: "AN ACT TO AMEND SECTION 12-54-122, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAX LIENS, SO AS TO ALLOW THE DEPARTMENT OF REVENUE TO IMPLEMENT A SYSTEM OF FILING AND INDEXING LIENS WHICH IS ACCESSIBLE TO THE PUBLIC OVER THE INTERNET OR THROUGH OTHER MEANS. - ratified title"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2019-2020"
identifier: "S 160"
citation: "South Carolina S 160 (2019-2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Allen", "Davis", "Gambrell", "Nicholson", "Rice", "Talley", "Turner"]
version_count: 6
action_count: 21
vote_count: 2
first_action: "2018-12-12"
last_action: "2019-04-08"
source: "openstates"
source_identifier: "ocd-bill/f769a175-00c4-44e7-81f9-50bc7be5ac3b"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=160&session=123&summary=B"
source_hash: "2890e9e8eb68402df80459a445b48aa5f400aec06b060f8f576a325618010afd"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-sc"]
---

# South Carolina S 160 (2019-2020) — Tax liens

AN ACT TO AMEND SECTION 12-54-122, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAX LIENS, SO AS TO ALLOW THE DEPARTMENT OF REVENUE TO IMPLEMENT A SYSTEM OF FILING AND INDEXING LIENS WHICH IS ACCESSIBLE TO THE PUBLIC OVER THE INTERNET OR THROUGH OTHER MEANS. - ratified title

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess123_2019-2020/bills/160.htm)
2. **12/12/2018** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/160_20181212.htm)
3. **2/20/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/160_20190220.htm)
4. **2/5/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/160_20190205.htm)
5. **3/7/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/160_20190307.htm)
6. **3/8/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/160_20190308.htm)

## Votes

- Passage of Bill — **107–0** (pass) · lower
- 2nd Reading — **40–0** (pass) · upper

## Sponsors

- Allen — primary (person)
- Davis — primary (person)
- Gambrell — primary (person)
- Nicholson — primary (person)
- Rice — primary (person)
- Talley — primary (person)
- Turner — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-12-12** Prefiled `filing`
- **2018-12-12** Referred to Committee on Finance `referral-committee`
- **2019-01-08** Introduced and read first time `introduction, reading-1`
- **2019-01-08** Referred to Committee on Finance `referral-committee`
- **2019-02-05** Committee report: Favorable Finance `committee-passage-favorable`
- **2019-02-20** Amended `amendment-passage`
- **2019-02-20** Read second time `reading-2`
- **2019-02-20** Roll call Ayes-40 Nays-0
- **2019-02-21** Read third time and sent to House `passage, reading-3`
- **2019-02-26** Introduced and read first time `introduction, reading-1`
- **2019-02-26** Referred to Committee on Ways and Means `referral-committee`
- **2019-03-07** Recalled from Committee on Ways and Means
- **2019-03-08** Scrivener's error corrected
- **2019-03-19** Debate adjourned until Wed., 3-20-19
- **2019-03-20** Read second time `reading-2`
- **2019-03-20** Roll call Yeas-107 Nays-0
- **2019-03-21** Read third time and enrolled `passage, reading-3`
- **2019-03-27** Ratified R 22
- **2019-03-28** Signed By Governor `executive-signature`
- **2019-04-02** Effective date 07/01/19
- **2019-04-08** Act No. 13

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f769a175-00c4-44e7-81f9-50bc7be5ac3b`. Confidence: reported (aggregated from official South Carolina legislature records).