{"data":{"id":"us-sc/s.c.-code-ann.-49-19-1920","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 49-19-1920","heading":"Lien for tax construed as equivalent to mortgage.","body":"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.","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":"68f697222b6a323aeef437c00203a0e0f13df441bced8b7c9a03b04f8ed2aeca","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-49-19-1910","next":"us-sc/s.c.-code-ann.-49-19-1930"},"notice":"GroundRules: Original legal text. Not legal advice."}