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2019 South Carolina Code of Laws
Title 57 - Highways, Bridges and Ferries
Chapter 19 - County Road Taxes And Assessments
ARTICLE 1 Special Road Taxes
- 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 57-19-310. Assessment on abutting owners for construction of roads on certain land adjacent to Clarks Hill Reservoir.
- 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.
- Section 57-19-340. Assessment shall constitute lien.
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