South Carolina § 57-19-340 Assessment shall constitute lien.

South Carolina Statutes

§ 57-19-340 — Assessment shall constitute lien.

South Carolina § 57-19-340

Title 57HIGHWAYS, BRIDGES AND FERRIES

Ch. 19COUNTY ROAD TAXES AND ASSESSMENTS

This text of South Carolina § 57-19-340 (Assessment shall constitute lien.) 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. § 57-19-340 (2026).

Text

The assessment upon such property shall constitute a lien having the same priority as the lien for taxes.

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Legislative History

HISTORY: 1962 Code SECTION 33-874; 1966 (54) 2065.

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.

§ 57-19-230

Persons in military or naval service of United States exempt from tax.

§ 57-19-30

Calling township election for additional special road tax.

§ 57-19-310

Assessment on abutting owners for construction of roads on certain land adjacent to Clarks Hill Reservoir.

§ 57-19-320

Auditor shall levy assessment upon completion of roads.

§ 57-19-330

Payment at time of assessment to avoid payment of interest.

§ 57-19-340

Assessment shall constitute lien.

§ 57-19-40

Conduct of election for additional special road tax.

§ 57-19-50

Proceedings if election favorable to additional special road tax.

§ 57-19-60

Use of proceeds of additional special road tax.

§ 57-19-70

Apportionment and expenditure of special levy for road purposes.

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Bluebook (online)

South Carolina § 57-19-340, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/19/57-19-340.