GroundRules
S.C. Code Ann. § 49-19-1920: Lien for tax construed as equivalent to mortgage.
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
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.
Collected 2026-09-02T07:46:14Z. Source file · JSON