Statutes, codes, and regulations
Code of Laws of South Carolina 1976
Title 49 - WATERS, WATER RESOURCES AND DRAINAGEChapter 19 - DRAINAGE DISTRICTS UNDER 1920 ACT
Article 13 - ASSESSMENT AND COLLECTION OF TAX FOR CONSTRUCTION COSTS; DELINQUENT TAXES
Section 49-19-1700 - Payment when tract divided and sold or transferred during year

S.C. Code § 49-19-1700

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Current through 2024 Act No. 209.
Section 49-19-1700 - Payment when tract divided and sold or transferred during year

When any tract or part thereof has been divided and sold or transferred the county treasurer shall receive taxes on any part of any tract, piece or parcel of land charged with such taxes and give his receipt accordingly. But the board of supervisors shall ascertain and determine the amount of such taxes to be paid by each of such owners.

S.C. Code § 49-19-1700

1936 (39) 1747; 1933 (38) 360; 1920 (31) 663; Civ. C. '22 Section 3229; 1932 Code Section 6175; 1942 Code Section 6175; 1952 Code Section 18-551; 1962 Code Section 18-551.