South Carolina § 59-73-60 Levy of tax; increase, decrease, or repeal of tax.

South Carolina Statutes

§ 59-73-60 — Levy of tax; increase, decrease, or repeal of tax.

South Carolina § 59-73-60

Title 59EDUCATION

Ch. 73SCHOOL TAXES

This text of South Carolina § 59-73-60 (Levy of tax; increase, decrease, or repeal of 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. § 59-73-60 (2026).

Text

Within ten days after such election, if the majority of those voting shall vote for such levy, the board of trustees shall furnish the county auditor with a statement of the amount so levied, and the auditor shall enter the same in the tax duplicates, and he shall annually, each year thereafter, enter such amount in the tax duplicates until the same is increased, by the taxpayers, at an election called for that purpose, or is decreased in a manner provided by law, and he is notified that the same has been increased, decreased or repealed; and if increased or decreased, he shall annually enter it as so increased or decreased. Such election shall be called and notice given in the same way and manner as is herein provided for the calling of elections to make the levy and the giving of the not

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Within ten days after such election, if the majority of those voting shall vote for such levy, the board of trustees shall furnish the county auditor with a statement of the amount so levied, and the auditor shall enter the same in the tax duplicates, and he shall annually, each year thereafter, enter such amount in the tax duplicates until the same is increased, by the taxpayers, at an election called for that purpose, or is decreased in a manner provided by law, and he is notified that the same has been increased, decreased or repealed; and if increased or decreased, he shall annually enter it as so increased or decreased. Such election shall be called and notice given in the same way and manner as is herein provided for the calling of elections to make the levy and the giving of the notice that it has been made, and the county treasurer shall collect the same as other county and State taxes. Any tax which may be levied, increased, decreased or repealed after October first in any year shall not take effect until the next succeeding year.

Legislative History

HISTORY: 1962 Code SECTION 21-918; 1952 Code SECTION 21-918; 1942 Code SECTION 5330; 1932 Code SECTION 5356; Civ. C. '22 SECTION 2603; Civ. C. '12 SECTION 1742; Civ. C. '02 SECTION 1208; 1896 (22) 162; 1900 (23) 364; 1903 (24) 64; 1906 (25) 111; 1907 (25) 631; 1910 (26) 742; 1915 (29) 100; 1917 (30) 382; 1920 (31) 727, 1084; 1923 (33) 773; 1924 (33) 988; 1925 (34) 157; 1930 (36) 1126; 1934 (38) 1591.