property tax sale. In reviewing section 6323(b)(6), this Court noted that it provides that a county’s tax lien has priority over a federal lien, and thus, Taylor purchased the property still subject to the county’s lien. Taylor v. Mill, 310 S.C. 526, 528, 426 S.E.2d 311, 312 (1992). Thus, this Court has already noted that section 6323 operates to establish priority, not extinguish ection in this manner will stifle tax sales, potential buyers must research tax sale property purchases and would be put on notice of any federal tax liens. Finally, Appellants argue that the master erred by not giving section 6323, a more specific statute, priority over section 7425, a general statute. See Capco of Summerville, Inc. v. J.H. Gayle Constr. Co., 368 S.C. 137, 142, 628 S.E.2d 38, 41 (2006) (<HOLDING>). While this is a correct statement of the law,
holding that where there is a conflict between statutes the more recent statute is controlling and a specific provision prevails over a general provision relating to the same subject matter holding that specific statutory provisions take priority over general statutory provisions holding wills more specific provision prevails over general provision recognizing that a specific statute controls over a general one holding that a specific statutory provision prevails over a more general one