All moneys paid into the county treasury under a commutation road tax shall be kept separate and apart from the general county fund and, except as otherwise herein directed, shall be exclusively applied by the governing body of the county to repairing the highways and bridges of the county, by contract or otherwise, as may be deemed most expedient. The governing body of any county may use, for other county purposes than repairs of highways, any balance of the road commutation tax remaining in the county treasurer's hands on the first day of January in each year.
HISTORY: 1962 Code Section 33-962; 1952 Code Section 33-962; 1942 Code Section 5841; 1932 Code Section 5841; Civ. C. '22 Section 2934; Civ. C. '12 Section 1958; 1902 (23) 1013.
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.