Within ten days after such election, if the majority of those voting shall vote for such levy, the board of assessors shall furnish the county auditor with a statement of the amount so levied, and the auditor shall enter such amount in the tax duplicate, and he shall annually, for two years only, enter such amount in the tax duplicates. And the county treasurer shall collect such tax as other county and State taxes. Such levy shall be a lien on the property in such township which shall be subject thereto in case of default of payment.
HISTORY: 1962 Code Section 33-954; 1952 Code Section 33-954; 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.