The governing body shall hear the objections as provided herein of all persons who have filed written notice of objection within the time prescribed and who may appear and make proof in relation thereto either in person or by their attorney. The governing body, at the sessions held to make final decisions on objections, may thereupon make such corrections in the assessment roll as it may deem proper and confirm the same or set it aside and provide for a new assessment. Whenever the governing body shall confirm an assessment, either as originally prepared or as thereafter corrected, a copy thereof certified by the clerk of the municipality shall be filed in the office of the clerk of court of the county in which the municipality is situate, and from the time of such filing the assessment impressed in the assessment roll shall constitute and be 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 shall be annually assessed and collected with the property taxes thereon.
HISTORY: 1962 Code Section 59-599.163; 1974 (58) 2813; 1999 Act No. 118, Section 2.
Structure South Carolina Code of Laws
Title 5 - Municipal Corporations
Chapter 37 - Municipal Improvements Act Of 1999
Section 5-37-10. Short title; authority of municipalities.
Section 5-37-30. Improvements authorized; funding sources.
Section 5-37-40. Establishment of improvement districts; written consent of owners.
Section 5-37-50. Resolution regarding improvement plan and public hearing.
Section 5-37-60. Publication of resolution.
Section 5-37-70. Payment of costs of improvements.
Section 5-37-80. Assessments upon property owners.
Section 5-37-90. Improvements as property of municipality; use of special assessments.
Section 5-37-100. Ordinance creating improvement district.
Section 5-37-120. Notice of assessment to owners; filing of objections.
Section 5-37-130. Conduct of hearings; filed assessment constitutes superior lien.
Section 5-37-140. Appeals from decisions of governing body.
Section 5-37-150. Powers are cumulative.
Section 5-37-160. Effectiveness of petition or consent and of acts taken under other laws.
Section 5-37-180. Mall developments; streets near courthouses.