The governing body shall hear the objection as provided in this chapter of all persons who file written notice of objection within the time prescribed and who may appear and make proof in relation to the objection, either in person or by their attorney. The governing body, at the sessions held to make final decisions on objections, may make corrections in the assessment roll as it considers proper and confirm them, or set it aside and provide for a new assessment. Whenever the governing body confirms an assessment, either as originally prepared or as corrected later, a copy of it must be filed in the office of the clerk of court, and from the time of filing the assessment impressed in the assessment roll constitutes and is a lien on the real property against which it is assessed superior to all other liens and encumbrances, except the lien for property taxes, and must be annually assessed and collected with the property taxes on it.
HISTORY: 1993 Act No. 99, Section 1, eff June 15, 1993.
Structure South Carolina Code of Laws
Chapter 35 - County Public Works Improvement Act
Section 4-35-10. Short title; counties authorized to exercise powers and provisions.
Section 4-35-20. Authorizations constitute cumulative and alternative powers.
Section 4-35-40. Powers of governing body with respect to improvements; means of financing.
Section 4-35-70. Publication of resolution providing for improvement district; public hearing.
Section 4-35-90. Financing discretionary with governing body; assessment rates may vary.
Section 4-35-100. Preparation of assessment roll.
Section 4-35-140. Creation of improvement district by ordinance; filing.
Section 4-35-150. Improvement ownership, removal, additions, and alterations; special assessments.
Section 4-35-160. Abolition of district; notice and hearing.