Could a South Carolina county charge one $10 fee to file a tax lien and another $10 to satisfy it under the 2002 statute?

Plain-English summary

A register of deeds official asked whether South Carolina counties should charge $10 to file a tax lien and another $10 to satisfy it, or a single $10 fee for both steps. In a July 2002 informal opinion, the AG read the amended fee statute as allowing one $10 charge for “filing and enrolling and satisfying” the specified state or federal tax lien, execution, or warrant of distraint. It found no clear statutory authorization for a separate satisfaction fee.

The opinion relied on the rule that statutes granting fees are construed strictly. A second charge would have needed clearer words in the law. The AG framed the answer as a uniform interpretation for county offices under the provision then in force.

Currency note

This opinion was issued in 2002. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Q: Was there a separate $10 satisfaction fee under the text the AG reviewed? A: No. The AG found only one $10 fee for the listed filing, enrollment, and satisfaction steps.

Q: Why did the AG reject a second charge?
A: The statute did not clearly authorize it, and the letter said fee statutes must be strictly construed.

Q: Did the opinion apply to both state and federal tax liens? A: It discussed the two statutory subsections covering the listed state executions or warrants and federal tax liens.

Background and statutory framework

The letter interpreted §8-21-310(20)(a) & (b) after county offices had read the amended language differently. Its conclusion was limited to the categories and fees specified in those subsections.

Citations and references

• §8-21-310(20)(a) & (b): one fee for the described filing, enrollment, and satisfaction.

Source

• Landing page: https://www.scag.gov/opinions/opinions-archive/july-16-2002/
• Original PDF: https://www.scag.gov/wp-content/uploads/2013/04/02july-16-hahn.pdf

Original opinion text

The State of South Carolina

OFFICE OF THE ATTORNEY GENERAL
CHARLES M. CONDON

July 16, 2002

ATIORNEY GENERAL

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Barbara J. Hahn, Administrative Assistant
Horry County Register of Deeds Office
P.O. Box 470
Conway, South Carolina 29526
Re:

Your Letter of July 9, 2002
S.C. Code Ann. §8-21-310

Dear Ms. Hahn:
In your above-referenced letter, you request an opinion from this Office concerning the recent amendments to S.C. Code Ann. §8-21-310. Specifically, you indicate that The language states "for filing and enrolling and satisfying any tax lien ..... , ten dollars". Some County Offices interpret that the fee to file a tax lien is $10.00 and to satisfy a tax lien is $10.00, while other offices say that there is a flat fee of $10.00 that covers the filing of the tax lien and no charge to satisfy the lien. We would appreciate some clarification and guidance on this matter so that all the counties collect the proper fee on a uniform basis. The Language you call into question is found in subsections 8-21-310(20)( a) & (b) and provides in pertinent part that Section 8-21-310. Except as otherwise expressly provided, the following fees and costs must be collected on a uniform basis in each county by clerks of court and registers of deeds or county treasurers as may be determined by the governing body of the county:

(20) for filing and enrolling and satisfaction of South Carolina and United States Government tax liens: (a) for filing and enrolling and satisfying executions or warrants for distraint for the South Carolina Employment Security Commission, the South Carolina Department of Revenue, or any other state agency, where costs of the executions or warrants for
)

REMBERT

c. DENNIS BUILDING

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POST OFFICE Box 11549

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COLUMBIA, S.C. 29211-J 549

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TELEPHONE: 803- 734-3970

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FACSIMILE: 803-253-6283

Ms. Hahn
Page 2
July 16, 2002

distraint are chargeable to the persons against whom such executions or warrants for distraint are issued, ten dollars; (B) for filing and enrolling and satisfying any tax lien of any agency of the United States Government, where the costs of the executions are chargeable to the persons against whom such executions are issued, ten dollars;

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The South Carolina Supreme Court has consistently recognized that costs and fees" ... are in the nature of penalties and the statutes granting them have always been strictly construed." State, et al. v. Wilder, 198 S.C. 390, 18 S.E.2d 324(1941 ). Further, other authorities have stated that "statutes providing for fees are to be strictly construed against allowing a fee by implication, with respect to both the fixing of the fee and the officer entitled thereto .... " 67 C.J.S., Officers, §224, See also, OPS. ATTY. GEN. DATED SEPTEMBER 25, 1985, AUGUST 7, 2000, & OCTOBER 11, 2000. Accordingly, applying this strict statutory construction principle to the fee provisions of Sections 8-21-310(a)&(b ), it is evident that, in order for a separate fee to be charged for filing a tax lien and satisfying a tax lien, such must be clearly stated in the statute. Reviewing the language of the sections, it is further evident that there is not expressed a clear intention that separate fees be charged for the filing and satisfying of tax liens. Based on the forgoing, it is my opinion that one fee of ten dollars ($10.00) should be charged for the" ... filing and enrolling and satisfying ... " of executions or warrants of distraint or tax liens as provided for in S.C. Code Ann. §8-21-310(20)(a) & (b). This letter is an informal opinion only. It has been written by a designated Assistant Attorney General and represents the position of the undersigned attorney as to the specific question asked. It has not, however, been personally scrutinized by the Attorney General and not officially published in the manner of a formal opinion.

Assistant Attorney General
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