The electors of any township who return real or personal property for taxation may levy and collect an annual road tax to supplement any special or other funds for like purposes, in the following manner: Upon the written petition or request of at least one fourth of the resident electors of the township and a like proportion of the resident freeholders of the age of twenty-one years, as shown by the tax books of the county, being filed with the governing body of the county asking for such tax and stating the rate of the tax levy proposed, which shall not exceed two mills, the governing body of the county shall order the township board of assessors of such township to hold an election at some place within the township, after giving notice of the time and place thereof for at least two weeks in some newspaper published within the county and by posting notice thereof in at least three public places within such township for such length of time, unless there be no newspaper published within the county, in which event the posting of the notices shall suffice.
HISTORY: 1962 Code Section 33-952; 1952 Code Section 33-952; 1942 Code Section 5846; 1932 Code Section 5846; Civ. C. '22 Section 2938; Civ. C. '12 Section 1962; 1902 (23) 1015.
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.