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 49-19-1920 - Lien for tax construed as equivalent to mortgage

S.C. Code § 49-19-1920

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Current through 2024 Act No. 209.
Section 49-19-1920 - Lien for tax construed as equivalent to mortgage

This chapter shall be liberally construed so as to give to the lien for drainage tax the effect of a bona fide mortgage for a valuable consideration and a first lien upon all the lands subject thereto as against all persons having an interest therein, subject only to the lien of certain other taxes as herein provided.

S.C. Code § 49-19-1920

1920 (31) 663; Civ. C. '22 Section 3234; 1932 Code Section 6180; 1942 Code Section 6180; 1952 Code Section 18-573; 1962 Code Section 18-573.