Within ten days after such election, if the majority of those voting shall vote for such levy, the board of trustees shall furnish the county auditor with a statement of the amount so levied, and the auditor shall enter the same in the tax duplicates, and he shall annually, each year thereafter, enter such amount in the tax duplicates until the same is increased, by the taxpayers, at an election called for that purpose, or is decreased in a manner provided by law, and he is notified that the same has been increased, decreased or repealed; and if increased or decreased, he shall annually enter it as so increased or decreased. Such election shall be called and notice given in the same way and manner as is herein provided for the calling of elections to make the levy and the giving of the notice that it has been made, and the county treasurer shall collect the same as other county and State taxes. Any tax which may be levied, increased, decreased or repealed after October first in any year shall not take effect until the next succeeding year.
HISTORY: 1962 Code Section 21-918; 1952 Code Section 21-918; 1942 Code Section 5330; 1932 Code Section 5356; Civ. C. '22 Section 2603; Civ. C. '12 Section 1742; Civ. C. '02 Section 1208; 1896 (22) 162; 1900 (23) 364; 1903 (24) 64; 1906 (25) 111; 1907 (25) 631; 1910 (26) 742; 1915 (29) 100; 1917 (30) 382; 1920 (31) 727, 1084; 1923 (33) 773; 1924 (33) 988; 1925 (34) 157; 1930 (36) 1126; 1934 (38) 1591.
Structure South Carolina Code of Laws
Section 59-73-10. Additional county taxes shall be determined by electorate.
Section 59-73-20. School districts declared tax districts.
Section 59-73-30. Levy of annual school district tax.
Section 59-73-40. Petition for and notice of election.
Section 59-73-50. Voting at and conduct of election.
Section 59-73-60. Levy of tax; increase, decrease, or repeal of tax.
Section 59-73-70. Levy constitutes a lien.
Section 59-73-80. Paying out tax collected.
Section 59-73-90. Designation of school by taxpayer.
Section 59-73-100. Reduction of unnecessarily high special school levies.
Section 59-73-110. Reduction of special school levies by boards and legislative delegation.
Section 59-73-120. Discontinuance of special school levies when purpose satisfied.
Section 59-73-130. Tax levy in Saluda County for benefit of Ridge Spring School District No. 2.
Section 59-73-140. Tax levy in Saluda County; collection and credit of taxes.