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2017 South Carolina Code of Laws
Title 49 - Waters, Water Resources and Drainage
CHAPTER 19 - DRAINAGE DISTRICTS UNDER 1920 ACT
Section 49-19-1920. Lien for tax construed as equivalent to mortgage.
Universal Citation: SC Code § 49-19-1920 (2017)
This chapter shall be liberally construed so as to give to the lien for drainage tax the effect of a bona fide mortgage for a valuable consideration and a first lien upon all the lands subject thereto as against all persons having an interest therein, subject only to the lien of certain other taxes as herein provided.
HISTORY: 1962 Code Section 18-573; 1952 Code Section 18-573; 1942 Code Section 6180; 1932 Code Section 6180; Civ. C. '22 Section 3234; 1920 (31) 663.
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