reglab/housing_qa huggingface dataset:
SC Code § 49-19-1610 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1610. Levy of assessments.

 After the list of lands with the assessed benefits and the decree and judgment of court have been filed in the office of the clerk of the court of common pleas, as provided in Section 49-19-1090, then the board of supervisors shall, without any unnecessary delay, levy an assessment, hereinafter called a tax, of such portion of the benefits on all lands, railroads and other property in the district to which benefits have been assessed as may be found necessary by the board of supervisors to pay the costs of the completion of the proposed works and improvements as shown in the Plan of Reclamation and in carrying out the objects of the district and in addition thereto ten per cent of such total amount for emergencies. The tax shall be apportioned to and levied on each tract of land in the district in proportion to the benefits assessed and not in excess thereof. In case bonds are issued as provided in Article 15 of this chapter the amount of the interest, as estimated by the board of supervisors, which will accrue on the bonds shall be included and added to the tax. But the interest to accrue on account of the issuing of such bonds shall not be construed as a part of the costs of construction in determining whether or not the expenses and costs of making the improvements are or are not equal to or in excess of the benefits assessed.  HISTORY: 1962 Code Section 18-541; 1952 Code Section 18-541; 1942 Code Section 6173; 1932 Code Section 6173; Civ. C. '22 Section 3227; 1920 (31) 663; 1932 (37) 1253.
SC Code § 49-19-1620 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1620. Assessment of state lands.

 All lands in the district belonging to the State shall be assessed to and the taxes thereon shall be paid by the State out of the funds on hand, or which may hereafter be obtained, derived from the sale of lands belonging to the State and this provision shall apply to taxes assessed for preliminary work and expenses as provided for in this chapter.  HISTORY: 1962 Code Section 18-542; 1952 Code Section 18-542; 1942 Code Section 6173; 1932 Code Section 6173; Civ. C. '22 Section 3227; 1920 (31) 663; 1932 (37) 1253.
SC Code § 49-19-1630 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1630. "Drainage Tax Record".

 The secretary of the board of supervisors, as soon as the total tax is levied, shall, at the expense of the district, prepare a list of all taxes levied in the form of a well-bound book which shall be endorsed and named "Drainage Tax Record of __________ Drainage District, __________ County, South Carolina." Such endorsement shall be printed or written at the top of each page in the book and shall be signed and certified by the president and the secretary of the board of supervisors, attested by the seal of the district, and shall thereafter become a permanent record in the office of the secretary.  HISTORY: 1962 Code Section 18-543; 1952 Code Section 18-543; 1942 Code Section 6173; 1932 Code Section 6173; Civ. C. '22 Section 3227; 1920 (31) 663; 1932 (37) 1253.
SC Code § 49-19-1640 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1640. Determination and levy of annual installments.

 The board of supervisors shall each year thereafter determine, order and levy the amount of the annual installment of the total taxes levied under Section 49-19-1610, which shall become due and be collected during such year at the same time that State and county taxes are due and collected. Such annual installment and levy shall be evidenced and certified by the board not later than October 1st of each year to the county treasurer of each county in which lands and other property of the district are situated.  HISTORY: 1962 Code Section 18-544; 1952 Code Section 18-544; 1942 Code Section 6174; 1932 Code Section 6174; Civ. C. '22 Section 3228; 1920 (31) 663.
SC Code § 49-19-1660 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1660. Collection of drainage tax.

 The county treasurer of each county in which lands in any drainage district organized under this chapter are situated shall receive the Drainage Tax Book each year and shall promptly and faithfully collect the tax therein set out and exercise all due diligence in so doing. The Drainage Tax Book shall be the warrant and authority of the county treasurer for making such demand and collection.  HISTORY: 1962 Code Section 18-546; 1952 Code Section 18-546; 1942 Code Section 6175; 1932 Code Section 6175; Civ. C. '22 Section 3229; 1920 (31) 663; 1933 (38) 360; 1936 (39) 1747.
SC Code § 49-19-1670 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1670. Bond required of county treasurer.

 Before receiving the Drainage Tax Book the county treasurer of each county in which lands of the drainage district are located shall execute to the board of supervisors of the district a bond, with at least two good and sufficient sureties or some surety or bonding company approved by the board, in a sum that is double the probable amount of any annual installment of the tax to be collected by him during any one year, conditioned that the county treasurer shall pay over and account for all taxes so collected by him according to law. Such bond after approval by the board of supervisors shall be deposited with the secretary of the board of supervisors, who shall be custodian thereof and who shall produce it for inspection and use as evidence whenever and wherever lawfully requested so to do.  HISTORY: 1962 Code Section 18-547; 1952 Code Section 18-547; 1942 Code Section 6175; 1932 Code Section 6175; Civ. C. '22 Section 3229; 1920 (31) 663; 1933 (38) 360; 1936 (39) 1747.
SC Code § 49-19-1680 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1680. Compensation of county treasurer.

 The county treasurer shall retain for his service one per cent of the amount he collects on current taxes and two per cent of the amount he collects on delinquent taxes.  HISTORY: 1962 Code Section 18-548; 1952 Code Section 18-548; 1942 Code Section 6177; 1932 Code Section 6177; Civ. C. '22 Section 3231; 1920 (31) 633.
SC Code § 49-19-1690 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1690. Segregation of drainage from other taxes or assessments.

 Upon the request of the taxpayer the county treasurer shall segregate State, county and school taxes from the drainage taxes or assessments and permit such taxes or assessments to be paid at different times.  HISTORY: 1962 Code Section 18-549; 1952 Code Section 18-549; 1942 Code Section 6175; 1932 Code Section 6175; Civ. C. '22 Section 3229; 1920 (31) 663; 1933 (38) 360; 1936 (39) 1747.
SC Code § 49-19-1700 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1700. Payment when tract divided and sold or transferred during year.

 When any tract or part thereof has been divided and sold or transferred the county treasurer shall receive taxes on any part of any tract, piece or parcel of land charged with such taxes and give his receipt accordingly. But the board of supervisors shall ascertain and determine the amount of such taxes to be paid by each of such owners.  HISTORY: 1962 Code Section 18-551; 1952 Code Section 18-551; 1942 Code Section 6175; 1932 Code Section 6175; Civ. C. '22 Section 3229; 1920 (31) 663; 1933 (38) 360; 1936 (39) 1747.
SC Code § 49-19-1710 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1710. Return and payment of taxes collected.

 The county treasurer shall make due return of the Drainage Tax Book immediately after the 31st day of December of each year to the secretary of the board of supervisors of the drainage district and shall pay over and account for all moneys collected thereon each year to the treasurer of the district. The county treasurer shall in the Drainage Tax Book verify his return by affidavit.  HISTORY: 1962 Code Section 18-552; 1952 Code Section 18-552; 1942 Code Section 6175; 1932 Code Section 6175; Civ. C. '22 Section 3229; 1920 (31) 663; 1933 (38) 360; 1936 (39) 1747.
SC Code § 49-19-1720 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1720. Delinquent list; collection of delinquent taxes.

 The secretary shall each year, within ten days after the return of the county treasurer is delivered to him, prepare and certify to the county treasurer a Drainage Tax Book containing the list of lands so returned by the county treasurer as delinquent, deliver the book to him and take his receipt therefor and the county treasurer shall proceed to collect such delinquent drainage taxes and demand payment therefor in the manner as herein provided for the collection of current drainage taxes.  HISTORY: 1962 Code Section 18-553; 1952 Code Section 18-553; 1942 Code Section 6175; 1932 Code Section 6175; Civ. C. '22 Section 3229; 1920 (31) 663; 1933 (38) 360; 1936 (39) 1747.
SC Code § 49-19-1730 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1730. Penalty on delinquent drainage taxes.

 All taxes provided for in this chapter remaining unpaid after December 31st of the year for which such taxes were levied shall become delinquent and bear the same penalty as provided by law for delinquent property taxes.  HISTORY: 1962 Code Section 18-554; 1952 Code Section 18-554; 1942 Code Section 6176; 1932 Code Section 6176; Civ. C. '22 Section 3230; 1920 (31) 663; 1934 (38) 1411.
SC Code § 49-19-1740 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1740. Penalty for neglect of county treasurer.

 If any county treasurer refuses, fails or neglects to make prompt payment of the tax or any part thereof collected under this article to the district treasurer he shall pay a penalty of ten per cent on the amount of his delinquency. Such penalty shall at once become due and payable and both he and his securities shall be liable therefor on his aforesaid bond.  HISTORY: 1962 Code Section 18-555; 1952 Code Section 18-555; 1942 Code Section 6177; 1932 Code Section 6177; Civ. C. '22 Section 3231; 1920 (31) 663.
SC Code § 49-19-1750 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1750. Lien of drainage taxes; penalties and costs.

 All drainage taxes provided for in this chapter, together with all penalties for default in payment thereof and all costs in collecting them, including a reasonable attorney's fee fixed by the court and taxed as costs in the action brought to enforce payment, shall, from the date of assessment thereof until paid, constitute a lien to which only the lien of the State for general State, county, school and road taxes shall be paramount upon all lands against which such taxes shall be levied as is provided in this chapter; provided, that the lien for taxes assessed or levied for the purposes of any subdrainage district, with the penalties for default in the payment thereof and all costs incurred, shall be subject to the prior lien for drainage taxes assessed or levied for the district or districts first established as well as the lien for State and county taxes and the certificates asserting such lien shall so state.  HISTORY: 1962 Code Section 18-556; 1952 Code Section 18-556; 1942 Code Section 6178; 1932 Code Section 6178; Civ. C. '22 Section 3232; 1920 (31) 663.
SC Code § 49-19-1760 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1760. Form of certificate of lien.

 Such lien shall be evidenced by a certificate substantially in the following form, to wit:  State of South Carolina,  County of __________  To __________, Clerk of the Court of Common Pleas of said county:  This is to certify that by virtue and authority of the provisions of Chapter 19 of Title 49 of the Code of South Carolina, the board of supervisors of __________ Drainage District, in which are situated lands in the counties of __________, in the State of South Carolina, have and do hereby certify the tax authorized by said chapter, which tax and the lands and other property against which the same are levied in your county are described in the following table, in which table are: first, the names of the owners of such land as they appeared in the decree of the court organizing said district; second, a brief description of the lands and other property opposite the names of the owners; and third, the amount of taxes levied on each tract of land or piece of property. (Here insert such table.) Said tax shall be payable in annual installments. The amount of each installment as well as the amount of the maintenance tax will be determined and certified to the county treasurer of your county not later than the first day of October of each year. The aforesaid tax and such maintenance taxes as may be levied from time to time are hereby declared a lien, to which only the lien of the State for general State, county, school and road taxes shall be paramount upon all land herein and heretofore described. Witness the signature of the president of said board of supervisors, attested by the seal of said district and the signature of the secretary of said board this ___ day of __________, A.D. 19_  , President. [Seal.] Attest: , Secretary.   HISTORY: 1962 Code Section 18-557; 1952 Code Section 18-557; 1942 Code Section 6178; 1932 Code Section 6178; Civ. C. '22 Section 3232; 1920 (31) 663.
SC Code § 49-19-1770 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1770. Drainage Tax Record filed in clerk's office.

 The certificate and tables specified in Section 49-19-1760 shall be prepared in a well-bound book and filed in the office of each of the clerks of the court of common pleas of the counties having lands in the district where they shall become a permanent record of the office. The book shall be prepared by the secretary of the board of supervisors at the expense of the drainage district, shall be designated as the Drainage Tax Record and each clerk shall receive a fee of one dollar for filing the book and preserving it.  HISTORY: 1962 Code Section 18-558; 1952 Code Section 18-558; 1942 Code Section 6178; 1932 Code Section 6178; Civ. C. '22 Section 3232; 1920 (31) 663.
SC Code § 49-19-1780 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1780. Drainage Tax Book as prima facie evidence.

 The Drainage Tax Book of the district, as returned by the county treasurer to the secretary of the board of supervisors of the drainage district, shall be prima facie evidence in all courts of all matters therein contained.  HISTORY: 1962 Code Section 18-559; 1952 Code Section 18-559; 1942 Code Section 6179; 1932 Code Section 6179; Civ. C. '22 Section 3233; 1920 (31) 663.
SC Code § 49-19-1790 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1790. Enforcement of lien.

 The liens established and declared in Section 49-19-1750 shall be enforced by an action in chancery on delinquent tax statements made and certified by the county treasurer which shall be instituted in the court of common pleas without regard to the amount of the claim within twelve months after the date such tax becomes delinquent. The suit shall be brought in the corporate name of the district by its attorney against the land or property on which such drainage tax has not been paid. The suit shall be brought in the county in which the property is situated, except when the tract or property sued upon be in more than one county in which event the suit may be brought on the whole tract in any county in which any portion thereof may be situated. The pleadings, process, proceedings, practice and sales in cases arising under this chapter shall, except as herein provided, be the same as in an action for the enforcement of other liens or mortgages upon real estate.  HISTORY: 1962 Code Section 18-560; 1952 Code Section 18-560; 1942 Code Section 6179; 1932 Code Section 6179; Civ. C. '22 Section 3233; 1920 (31) 663.
SC Code § 49-19-1800 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1800. Sufficiency of allegations in suit to enforce lien.

 In such suits it shall be sufficient to allege generally and briefly the organization of the district and the levy and nonpayment of the taxes, setting forth the descriptions of the lands proceeded against and the amount chargeable to each tract.  HISTORY: 1962 Code Section 18-561; 1952 Code Section 18-561; 1942 Code Section 6180; 1932 Code Section 6180; Civ. C. '22 Section 3234; 1920 (31) 663.
SC Code § 49-19-1810 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1810. Inclusion of all delinquent lands in suit to enforce lien.

 All or any part of such delinquent lands situate in one county may be included in one suit, instituted for the county for the collection of such delinquent taxes.  HISTORY: 1962 Code Section 18-562; 1952 Code Section 18-562; 1942 Code Section 6179; 1932 Code Section 6179; Civ. C. '22 Section 3233; 1920 (21) 663.
SC Code § 49-19-1820 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1820. Notice of suit to enforce lien.

 Notice of the pendency of such suit shall be given by publication once each week for four successive weeks before judgment is entered for the sale of such lands in some newspaper published in the county in which such suits may be pending. Such notice may be in the following form:  NOTICE  In the Court of Common Pleas, __________ County, South Carolina. _______________, Plaintiff. vs. _______________, Defendants.   Notice is hereby given to all persons having or claiming any interest in the lands hereinafter mentioned that suit is pending in the court of common pleas of __________ County, South Carolina, to enforce the collection of certain drainage taxes on such lands situated in __________ drainage district in said county, the name or names of the owners, so far as known, having been set opposite the lands owned by them, together with the amounts severally due from each, to wit: (Here follows a list of owners, so far as can be ascertained, with a descriptive list of the delinquent lands and amounts due thereon respectively.)  Any and all persons and corporations interested in said lands or any part thereof are hereby notified that they are required by law to appear within twenty days after this notice has been published four weeks and make defense to such suit or the same will be taken for confessed and final judgment and decree will be entered directing the sale of all or any part of such lands for the purpose of collecting such taxes, together with the payment of interest, penalty and costs allowed by law, including a reasonable attorney's fee.  First publication _______ 19__, _______, Clerk of the Court of Common Pleas, _______ County, South Carolina.   HISTORY: 1962 Code Section 18-563; 1952 Code Section 18-563; 1942 Code Section 6179; 1932 Code Section 6179; Civ. C. '22 Section 3233; 1920 (31) 663.
SC Code § 49-19-1830 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1830. Proceedings to enforce lien be in rem.

 The proceedings and any judgment or decree that may be rendered therein shall be in the nature of proceedings in rem and it shall not be material that the ownership of the lands or other property be correctly alleged in the proceedings. The judgment or decree rendered shall be enforced wholly against such real estate.  HISTORY: 1962 Code Section 18-564; 1952 Code Section 18-564; 1942 Code Section 6179; 1932 Code Section 6179; Civ. C. '22 Section 3233; 1920 (31) 663.
SC Code § 49-19-1840 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1840. Trial of suit to enforce lien; continuances.

 All suits instituted under the preceding sections shall stand for trial as other equitable actions unless a continuance be granted for good cause shown within the discretion of the court. And such continuance, for good cause shown, may be granted as to a part of the lands or defendants without affecting the duty of the court to dispose finally of the others as to whom no continuance may be granted. All such suits may be disposed of on oral testimony.  HISTORY: 1962 Code Section 18-565; 1952 Code Section 18-565; 1942 Code Section 6180; 1932 Code Section 6180; Civ. C. '22 Section 3234; 1920 (31) 663.
SC Code § 49-19-1850 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1850. Certain irregularities constitute no defense in suit to enforce lien.

 No informality or irregularity in holding any of the meetings provided herein, the valuation or assessment of the lands, the names of the owners or the number of acres shall be a valid defense in any such suit.  HISTORY: 1962 Code Section 18-566; 1952 Code Section 18-566; 1942 Code Section 6180; 1932 Code Section 6180; Civ. C. '22 Section 3234; 1920 (31) 663.
SC Code § 49-19-1860 (2021)
2021 South Carolina Code of Laws|Title 49 - Waters, Water Resources and Drainage|Chapter 19 - Drainage Districts Under 1920 Act|Section 49-19-1860. Judgment in suit to enforce lien.

 When no answer has been filed on or before the time for filing an answer as stated in the notice, the notice having been published as required by Section 49-19-1820 or if answer is filed and the cause shall be decided for the plaintiff the court by its decree shall grant the relief prayed for and the decree for the delinquent taxes and penalty shall include all costs of suit and a reasonable attorney's fee to be fixed by the court, recoverable the same as the delinquent tax in the same suit. By such decree the court shall direct the sheriff to sell the land described in the complaint to the highest bidder for cash in hand at public outcry at the courthouse door of the county wherein the suit is pending after having first advertised such sale once each week for three consecutive weeks in some newspaper published in the county. Such advertisement may include all the lands described in the decree and ordered sold.  HISTORY: 1962 Code Section 18-567; 1952 Code Section 18-567; 1942 Code Sections 6179, 6180; 1932 Code Sections 6179, 6180; Civ. C. '22 Sections 3233, 3234; 1920 (31) 663.