The governing body of each county may levy annually a sum not exceeding one mill on all the taxable property of the respective counties, which shall constitute a part of the county road fund, to be expended by the governing body in the same manner as is provided by law for the use and expenditure of the commutation tax. Such tax shall be collected at the same time and in the same manner as is provided by law for the collection of taxes levied for ordinary county purposes.
HISTORY: 1962 Code Section 33-951; 1952 Code Section 33-951; 1942 Code Section 5838; 1932 Code Sections 1679, 5838; Civ. C. '22 Section 2931; Cr. C. '22 Section 626; Civ. C. '12 Section 1956; Cr. C. '12 Section 647; Civ. C. '02 Section 1360; Cr. C. '02 Section 464; 1896 (22) 237; 1901 (23) 639; 1902 (23) 1012.
Structure South Carolina Code of Laws
Title 57 - Highways, Bridges and Ferries
Chapter 19 - County Road Taxes And Assessments
Section 57-19-10. Levy of special county tax for roads.
Section 57-19-20. Levy of special township tax for roads.
Section 57-19-30. Calling township election for additional special road tax.
Section 57-19-40. Conduct of election for additional special road tax.
Section 57-19-50. Proceedings if election favorable to additional special road tax.
Section 57-19-60. Use of proceeds of additional special road tax.
Section 57-19-70. Apportionment and expenditure of special levy for road purposes.
Section 57-19-210. Time for payment.
Section 57-19-220. Application of commutation tax.
Section 57-19-230. Persons in military or naval service of United States exempt from tax.
Section 57-19-320. Auditor shall levy assessment upon completion of roads.
Section 57-19-330. Payment at time of assessment to avoid payment of interest.