Assessment and Collection of Tax for Construction Costs; Delinquent Taxes | Midpage

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South Carolina Code of Laws

Article 13

Assessment and Collection of Tax for Construction Costs; Delinquent Taxes

49-19-1610Levy of assessments 49-19-1620Assessment of state lands 49-19-1630"Drainage Tax Record"49-19-1640Determination and levy of annual installments 49-19-1650Form of certificate of installment tax 49-19-1660Collection of drainage tax 49-19-1670Bond required of county treasurer 49-19-1680Compensation of county treasurer 49-19-1690Segregation of drainage from other taxes or assessments 49-19-1700Payment when tract divided and sold or transferred during year 49-19-1710Return and payment of taxes collected 49-19-1720Delinquent list; collection of delinquent taxes 49-19-1730Penalty on delinquent drainage taxes 49-19-1740Penalty for neglect of county treasurer 49-19-1750Lien of drainage taxes; penalties and costs 49-19-1760Form of certificate of lien 49-19-1770Drainage Tax Record filed in clerk's office 49-19-1780Drainage Tax Book as prima facie evidence 49-19-1790Enforcement of lien 49-19-1800Sufficiency of allegations in suit to enforce lien 49-19-1810Inclusion of all delinquent lands in suit to enforce lien 49-19-1820Notice of suit to enforce lien 49-19-1830Proceedings to enforce lien be in rem 49-19-1840Trial of suit to enforce lien; continuances 49-19-1850Certain irregularities constitute no defense in suit to enforce lien 49-19-1860Judgment in suit to enforce lien 49-19-1870Provision in judgment for state and county taxes 49-19-1880Sale and deeds; title; redemption 49-19-1890Sale of lands to district 49-19-1900Suit for collection of delinquent taxes by bondholder 49-19-1910Disposition of proceeds of sale 49-19-1920Lien for tax construed as equivalent to mortgage 49-19-1930Payment of all assessments in advance 49-19-1940Deposit of funds 49-19-1950Payments by treasurer; form of warrants 49-19-1960Audit and report 49-19-1970Interest on warrants unpaid for lack of funds