South Carolina Statutes
§ 49-19-1920 — Lien for tax construed as equivalent to mortgage.
South Carolina·Title 49 WATERS, WATER RESOURCES AND DRAINAGE·Ch. 19 DRAINAGE DISTRICTS UNDER 1920 ACT
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.
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South Carolina § 49-19-1920 (Lien for tax construed as equivalent to mortgage.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1962 Code SECTION 18-573; 1952 Code SECTION 18-573; 1942 Code SECTION 6180; 1932 Code SECTION 6180; Civ. C. '22 SECTION 3234; 1920 (31) 663.
Nearby Sections
15
§ 49-19-1030
Form of notice of filing of report.§ 49-19-1040
Exceptions to report; hearing.§ 49-19-1080
Appeal.§ 49-19-1090
Transmittal and filing of decree and report.§ 49-19-1210
Assessment for preliminary expenses.§ 49-19-1220
Time for payment of assessment; lien.