GroundRules
S.C. Code Ann. § 49-19-1700: Payment when tract divided and sold or transferred during year.
Where this section sits in the code
- Title 49 - WATERS, WATER RESOURCES AND DRAINAGE
- CHAPTER 19 Drainage Districts Under 1920 Act
- ARTICLE 13 Assessment and Collection of Tax for Construction Costs; Delinquent Taxes
When any tract or part thereof has been divided and sold or transferred the county treasurer shall receive taxes on any part of any tract, piece or parcel of land charged with such taxes and give his receipt accordingly. But the board of supervisors shall ascertain and determine the amount of such taxes to be paid by each of such owners.
Collected 2026-09-02T07:46:14Z. Source file · JSON