South Carolina Statutes
§ 57-19-220 — Application of commutation tax.
South Carolina § 57-19-220
JurisdictionSouth Carolina
Title 57HIGHWAYS, BRIDGES AND FERRIES
Ch. 19COUNTY ROAD TAXES AND ASSESSMENTS
This text of South Carolina § 57-19-220 (Application of commutation tax.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 57-19-220 (2026).
Text
All moneys paid into the county treasury under a commutation road tax shall be kept separate and apart from the general county fund and, except as otherwise herein directed, shall be exclusively applied by the governing body of the county to repairing the highways and bridges of the county, by contract or otherwise, as may be deemed most expedient. The governing body of any county may use, for other county purposes than repairs of highways, any balance of the road commutation tax remaining in the county treasurer's hands on the first day of January in each year.
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Legislative History
HISTORY: 1962 Code SECTION 33-962; 1952 Code SECTION 33-962; 1942 Code SECTION 5841; 1932 Code SECTION 5841; Civ. C. '22 SECTION 2934; Civ. C. '12 SECTION 1958; 1902 (23) 1013.
Nearby Sections
14
§ 57-19-10
Levy of special county tax for roads.§ 57-19-20
Levy of special township tax for roads.§ 57-19-210
Time for payment.§ 57-19-220
Application of commutation tax.§ 57-19-340
Assessment shall constitute lien.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 57-19-220, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/19/57-19-220.