Such lien shall be evidenced by a certificate substantially in the following form, to wit:
State of South Carolina,
County of __________
To __________, Clerk of the Court of Common Pleas of said county:
This is to certify that by virtue and authority of the provisions of Chapter 19 of Title 49 of the Code of South Carolina, the board of supervisors of __________ Drainage District, in which are situated lands in the counties of __________, in the State of South Carolina, have and do hereby certify the tax authorized by said chapter, which tax and the lands and other property against which the same are levied in your county are described in the following table, in which table are: first, the names of the owners of such land as they appeared in the decree of the court organizing said district; second, a brief description of the lands and other property opposite the names of the owners; and third, the amount of taxes levied on each tract of land or piece of property. (Here insert such table.) Said tax shall be payable in annual installments. The amount of each installment as well as the amount of the maintenance tax will be determined and certified to the county treasurer of your county not later than the first day of October of each year. The aforesaid tax and such maintenance taxes as may be levied from time to time are hereby declared a lien, to which only the lien of the State for general State, county, school and road taxes shall be paramount upon all land herein and heretofore described. Witness the signature of the president of said board of supervisors, attested by the seal of said district and the signature of the secretary of said board this ___ day of __________, A.D. 19_
, | ||
President. | ||
[Seal.] | ||
Attest: | , | |
Secretary. |
S.C. Code § 49-19-1760