{"data":{"id":"us-sc/s.c.-code-ann.-49-19-1750","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 49-19-1750","heading":"Lien of drainage taxes; penalties and costs.","body":"All drainage taxes provided for in this chapter, together with all penalties for default in payment thereof and all costs in collecting them, including a reasonable attorney's fee fixed by the court and taxed as costs in the action brought to enforce payment, shall, from the date of assessment thereof until paid, constitute a lien to which only the lien of the State for general State, county, school and road taxes shall be paramount upon all lands against which such taxes shall be levied as is provided in this chapter; provided, that the lien for taxes assessed or levied for the purposes of any subdrainage district, with the penalties for default in the payment thereof and all costs incurred, shall be subject to the prior lien for drainage taxes assessed or levied for the district or districts first established as well as the lien for State and county taxes and the certificates asserting such lien shall so state.","path":["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"],"source_url":"https://www.scstatehouse.gov/code/t49c019.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T07:46:14Z","sha256":"5bea866b2f8150870ea525a71349dacec9e3f31bf19d10d38457751d0189bb19","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-49-19-1740","next":"us-sc/s.c.-code-ann.-49-19-1760"},"notice":"GroundRules: Original legal text. Not legal advice."}