reglab/housing_qa huggingface dataset:
SC Code § 57-19-20 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 19 - County Road Taxes And Assessments|Section 57-19-20. Levy of special township tax for roads.

 The governing body of any county may cause to be levied a road tax not to exceed one mill on all taxable property of any township in its county when so requested by a written petition signed by two thirds of the freeholders of such township, such tax to be collected as other taxes and to be expended on the roads and highways of such township.  HISTORY: 1962 Code Section 33-951.1; 1952 Code Section 33-951.1; 1942 Code Section 5838; 1932 Code Sections 1679, 5838; Civ. C. '22 Section 2931; Cr. C. '22 Section 626; Civ. C. '12 1956; Cr. C. '12 Section 647; Civ. C. '02 Section 1360; Cr. C. '02 Section 464; 1896 (22) 237; 1901 (23) 639; 1902 (23) 1012.
SC Code § 57-19-30 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 19 - County Road Taxes And Assessments|Section 57-19-30. Calling township election for additional special road tax.

 The electors of any township who return real or personal property for taxation may levy and collect an annual road tax to supplement any special or other funds for like purposes, in the following manner: Upon the written petition or request of at least one fourth of the resident electors of the township and a like proportion of the resident freeholders of the age of twenty-one years, as shown by the tax books of the county, being filed with the governing body of the county asking for such tax and stating the rate of the tax levy proposed, which shall not exceed two mills, the governing body of the county shall order the township board of assessors of such township to hold an election at some place within the township, after giving notice of the time and place thereof for at least two weeks in some newspaper published within the county and by posting notice thereof in at least three public places within such township for such length of time, unless there be no newspaper published within the county, in which event the posting of the notices shall suffice.  HISTORY: 1962 Code Section 33-952; 1952 Code Section 33-952; 1942 Code Section 5846; 1932 Code Section 5846; Civ. C. '22 Section 2938; Civ. C. '12 Section 1962; 1902 (23) 1015.
SC Code § 57-19-40 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 19 - County Road Taxes And Assessments|Section 57-19-40. Conduct of election for additional special road tax.

 At such election only such electors as return real or personal property for taxation and who exhibit their tax receipts and registration certificates as required in general elections shall be allowed to vote. For the election the township board of assessors shall appoint the managers, and the election shall be conducted as is provided by law for the conduct of general elections. At the election each elector favoring the proposed levy shall cast a ballot containing the word "Yes," printed or written thereon, and each elector opposed to the levy shall cast a ballot containing the word "No," printed or written thereon.  HISTORY: 1962 Code Section 33-953; 1952 Code Section 33-953; 1942 Code Section 5846; 1932 Code Section 5846; Civ. C. '22 Section 2938; Civ. C. '12 Section 1962; 1902 (23) 1015.
SC Code § 57-19-50 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 19 - County Road Taxes And Assessments|Section 57-19-50. Proceedings if election favorable to additional special road tax.

 Within ten days after such election, if the majority of those voting shall vote for such levy, the board of assessors shall furnish the county auditor with a statement of the amount so levied, and the auditor shall enter such amount in the tax duplicate, and he shall annually, for two years only, enter such amount in the tax duplicates. And the county treasurer shall collect such tax as other county and State taxes. Such levy shall be a lien on the property in such township which shall be subject thereto in case of default of payment.  HISTORY: 1962 Code Section 33-954; 1952 Code Section 33-954; 1942 Code Section 5846; 1932 Code Section 5846; Civ. C. '22 Section 2938; Civ. C. '12 Section 1962; 1902 (23) 1015.
SC Code § 57-19-60 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 19 - County Road Taxes And Assessments|Section 57-19-60. Use of proceeds of additional special road tax.

 Any tax so collected shall be used for the improvement of the public roads of the township and shall be paid out by the county treasurer upon warrants drawn by the governing body of the county. Any surplus of such levy remaining in the hands of the county treasurer at the expiration of any fiscal year shall be paid out the next year for the same purpose.  HISTORY: 1962 Code Section 33-955; 1952 Code Section 33-955; 1942 Code Section 5846; 1932 Code Section 5846; Civ. C. '22 Section 2938; Civ. C. '12 Section 1962; 1902 (23) 1015.
SC Code § 57-19-70 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 19 - County Road Taxes And Assessments|Section 57-19-70. Apportionment and expenditure of special levy for road purposes.

 The governing body of any county in which there is a special levy on real and personal property for road purposes shall, not later than the first of March in each year, apportion the road fund derived from such special levy to each township upon an equitable basis, and when the tax is levied only in one township, it shall be expended in that township. The road fund so apportioned shall be expended by the road overseer in doing all necessary work upon the public highways, in opening new roads when directed and in building and keeping in repair all bridges that do not exceed twelve feet in length, subject to the general supervision and approval of the governing body of the county.  HISTORY: 1962 Code Section 33-956; 1952 Code Section 33-956; 1942 Code Section 5847; 1932 Code Section 5847; Civ. C. '22 Section 2939; Civ. C. '12 Section 1963; 1902 (23) 1015.
SC Code § 57-19-210 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 19 - County Road Taxes And Assessments|Section 57-19-210. Time for payment.

 Except as otherwise provided herein, a commutation tax shall be payable on or before the first day of March of each year.  HISTORY: 1962 Code Section 33-961; 1952 Code Section 33-961; 1942 Code Section 5863; 1932 Code Section 5863; Civ. C. '22 Section 2954; Civ. C. '12 Section 1978; 1911 (27) 165, 170, 184, 186, 187; 1912 (27) 844; 1913 (28) 32; 1914 (28) 729; 1920 (31) 981; 1921 (32) 192; 1936 (39) 1370.
SC Code § 57-19-220 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 19 - County Road Taxes And Assessments|Section 57-19-220. Application of commutation tax.

 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.  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.
SC Code § 57-19-230 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 19 - County Road Taxes And Assessments|Section 57-19-230. Persons in military or naval service of United States exempt from tax.

 All persons who may be in the military or naval service of the United States shall be exempted from the payment of the commutation road tax or street tax during the term of their service.  HISTORY: 1962 Code Section 33-963; 1952 Code Section 33-963; 1942 Code Section 5865; 1932 Code Section 5865; Civ. C. '22 Section 2959; 1918 (30) 853; 1942 (42) 1756; 1944 (43) 1221.
SC Code § 57-19-310 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 19 - County Road Taxes And Assessments|Section 57-19-310. Assessment on abutting owners for construction of roads on certain land adjacent to Clarks Hill Reservoir.

 The governing body of any county may provide for the payment of the cost of construction of roads on any land acquired by such county from the United States and is situate adjacent to the Clarks Hill Reservoir by levying upon the owners of the property immediately abutting the road an assessment in proportion to their share of the cost of the road including interest based on the assessed value of such owners' property.  HISTORY: 1962 Code Section 33-871; 1966 (54) 2065.
SC Code § 57-19-320 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 19 - County Road Taxes And Assessments|Section 57-19-320. Auditor shall levy assessment upon completion of roads.

 The auditor of the county shall levy such assessment upon the abutting property owners upon the completion of the roads.  HISTORY: 1962 Code Section 33-872; 1966 (54) 2065.
SC Code § 57-19-330 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 19 - County Road Taxes And Assessments|Section 57-19-330. Payment at time of assessment to avoid payment of interest.

 A property owner may at the time the assessment is made pay his proportionate share and thereby avoid the payment of interest.  HISTORY: 1962 Code Section 33-873; 1966 (54) 2065.
SC Code § 57-19-340 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 19 - County Road Taxes And Assessments|Section 57-19-340. Assessment shall constitute lien.

 The assessment upon such property shall constitute a lien having the same priority as the lien for taxes.  HISTORY: 1962 Code Section 33-874; 1966 (54) 2065.
SC Code § 57-21-10 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 21 - Paving Districts In Counties With City Of Over 70,000|Section 57-21-10. Paving districts may be established in certain counties.

 In all counties in this State containing a city having a population of more than seventy thousand according to the most recent official United States census paving districts may be created and established in the manner, for the purposes and with the powers and duties provided in this chapter.  HISTORY: 1962 Code Section 33-1351; 1952 Code Section 33-1351; 1942 (42) 1693.
SC Code § 57-21-30 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 21 - Paving Districts In Counties With City Of Over 70,000|Section 57-21-30. Terms of commissioners; officers; vacancies.

 The terms of office of the commissioners so appointed shall be three years, two years and one year, respectively, from the date of their appointment and until their successors, who shall be appointed in like manner, shall have been appointed and qualified. They shall elect one of their number as chairman and one as secretary. In the event of a vacancy in the commission by reason of death, resignation or otherwise, such vacancy shall be filled for the unexpired term in the manner of the original appointment.  HISTORY: 1962 Code Section 33-1353; 1952 Code Section 33-1353; 1942 (42) 1693.
SC Code § 57-21-40 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 21 - Paving Districts In Counties With City Of Over 70,000|Section 57-21-40. Name of district and commission.

 Each district shall be known as the "__________ Paving District of __________ County," the words "Paving District of" to be preceded by a suitable proper name selected by the governing body of the county and to be followed by the name of the county in which the proposed paving district is located. And the commission shall likewise be designated by the same name with the word "Commission" inserted between the words "District" and "of."  HISTORY: 1962 Code Section 33-1354; 1952 Code Section 33-1354; 1942 (42) 1693.
SC Code § 57-21-50 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 21 - Paving Districts In Counties With City Of Over 70,000|Section 57-21-50. Order for election on tax levy to pay for paving.

 Within ninety days after the creation of any such paving district the governing body of the county shall cause an election to be held in such district at which shall be submitted to the qualified electors in the district the question whether the county auditor shall levy and the county treasurer shall collect an annual levy of taxes within the district, the number of mills thereof to be determined by the county auditor and stated in the resolution of the governing body of the county ordering the election, to raise a special fund sufficient over a period of years, not in excess of twenty years, to repay the cost of paving the streets and roadways in the district, but not less than the amount required to pay the principal of, and interest on, any county bonds issued under the provisions of this chapter to finance such paving.  HISTORY: 1962 Code Section 33-1355; 1952 Code Section 33-1355; 1942 (42) 1693.
SC Code § 57-21-60 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 21 - Paving Districts In Counties With City Of Over 70,000|Section 57-21-60. Time and notice of election.

 The election shall be held on such date within ninety days from the creation of the paving district and at such place or places within the district as may be designated by the governing body of the county, and notice of the election shall be given by posting notice thereof in three public places in the district at least ten days before the election and by publishing such notice one time at least ten days before the election in a newspaper published in the county in which the district is located. The notice shall state the time, place or places and purpose of the election and the amount of and purpose for which such annual levy of taxes is to be imposed upon the taxable property in the district.  HISTORY: 1962 Code Section 33-1356; 1952 Section 33-1356; 1942 (42) 1693.
SC Code § 57-21-70 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 21 - Paving Districts In Counties With City Of Over 70,000|Section 57-21-70. Managers of elections; formalities of voting.

 The governing body of the county shall cause to be provided a box or boxes and appoint managers for such election, the polls to open at eight A. M. and close at six P. M. The form of the ballots shall have written or printed thereon the words "For Paving Levy-Against Paving Levy." Those voting in favor of the annual levy of taxes shall scratch the words "Against Paving Levy," and those voting against the annual levy of taxes shall scratch the words "For Paving Levy."  HISTORY: 1962 Code Section 33-1357; 1952 Code Section 33-1357; 1942 (42) 1693.
SC Code § 57-21-80 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 21 - Paving Districts In Counties With City Of Over 70,000|Section 57-21-80. Declaration of result of election; contest.

 On closing the polls the managers shall count the ballots and shall make returns of the results of the election with the original ballots cast and the tally sheets to the governing body of the county who shall declare the results of the election. The validity of the election and correctness of the determination of the results thereof by the governing body of the county shall not be open to question in any court except in a suit or proceeding commenced within thirty days after the date of the election.  HISTORY: 1962 Code Section 33-1358; 1952 Code Section 33-1358; 1942 (42) 1693.
SC Code § 57-21-90 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 21 - Paving Districts In Counties With City Of Over 70,000|Section 57-21-90. Effect of election.

 If it shall be determined by the governing body of the county that a majority of the legal votes cast in the election have been cast in favor of such an annual levy of taxes, the governing body of the county may issue bonds to defray the cost of the paving in the district, as provided in Section 57-21-100 and may direct the imposition of such annual levy of taxes in the district as provided in Section 57-21-140. But if it be determined that a majority of the votes are opposed to such annual levy of taxes, no bonds may be issued under Section 57-21-100 and such annual levy of taxes shall not be imposed.  HISTORY: 1962 Code Section 33-1359; 1952 Code Section 33-1359; 1942 (42) 1693.
SC Code § 57-21-100 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 21 - Paving Districts In Counties With City Of Over 70,000|Section 57-21-100. Issuance of bonds.

 Not less than thirty days after an election in which a majority of the legal votes cast shall be in favor of the proposed annual levy of taxes the governing body of the county may issue negotiable coupon bonds of the county in an amount not exceeding the approximate cost of the proposed paving as determined by the governing body of the county as hereinabove provided. Such bonds may be issued either as a single issue or from time to time in separate issues as the governing body of the county may determine to be advisable.  HISTORY: 1962 Code Section 33-1360; 1952 Code Section 33-1360; 1942 (42) 1693.
SC Code § 57-21-110 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 21 - Paving Districts In Counties With City Of Over 70,000|Section 57-21-110. Terms of bonds.

 Each issue of bonds herein authorized shall mature at such time or times as the governing body of the county may determine, but in any event not more than twenty years from the date of issuance, shall bear such date and rate or rates of interest, shall be in such denominations and shall be payable annually or semiannually, in such manner and at such place or places, as the governing body of the county may provide in the resolution or resolutions authorizing the issuance of the same.  HISTORY: 1962 Code Section 33-1361; 1952 Code Section 33-1361; 1942 (42) 1693.
SC Code § 57-21-120 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 21 - Paving Districts In Counties With City Of Over 70,000|Section 57-21-120. Execution of bonds; designation.

 The bonds shall be executed in the name of the county in which the paving district is located by the chairman or the vice-chairman of the governing body of the county and by the treasurer of the county, and the official seal of the county shall be fixed to and impressed upon each of the bonds. The coupons attached to the bonds need not be authenticated otherwise than by the facsimile signature of the county treasurer. The bonds shall be designated as county paving bonds.  HISTORY: 1962 Code Section 33-1362; 1952 Code Section 33-1362; 1942 (42) 1693.
SC Code § 57-21-130 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 21 - Paving Districts In Counties With City Of Over 70,000|Section 57-21-130. Sale of bonds.

 The bonds shall be sold by the governing body of the county at not less than par and accrued interest on sealed proposals after a publication of notice of sale one or more times in a newspaper designated by the governing body. The governing body shall reserve the right to reject all bids. In the event that all bids be rejected, it shall have the right to sell the bonds at private sale if a price in excess of the highest bid received in pursuance of the call for bids is obtainable or, in its discretion, to readvertise for sealed bids.  HISTORY: 1962 Code Section 33-1363; 1952 Code Section 33-1363; 1942 (42) 1693.
SC Code § 57-21-140 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 21 - Paving Districts In Counties With City Of Over 70,000|Section 57-21-140. Levy of tax.

 Upon the issuance by the governing body of the county of bonds under this chapter such governing body shall forthwith direct the county auditor in writing to impose annually thereafter in the district the number of mills of the annual levy of taxes voted on in the election held under Section 57-21-50, and the county auditor, pursuant to such written direction, shall annually thereafter levy such number of mills on the dollar on all taxable property in the district until such levy shall have produced an amount equal to the amount required to retire the interest and principal of the bonds, the proceeds of which levy shall be placed by the county treasurer, when collected, in a special fund and used as herein provided.  HISTORY: 1962 Code Section 33-1364; 1952 Code Section 33-1364; 1942 (42) 1693.
SC Code § 57-21-150 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 21 - Paving Districts In Counties With City Of Over 70,000|Section 57-21-150. Pledge of full faith, credit, and taxing power of county; increase in levy.

 For the payment of the bonds, both principal and interest, as they may mature, there shall be pledged the full faith, credit and taxing power of the county issuing the same, and, until the principal and interest of any bonds issued under this chapter shall be fully paid, if the levy provided for by Section 57-21-140 shall be insufficient for the purpose, there shall be levied annually by the county auditor on all taxable property in the paving district and collected by the county treasurer thereof an additional sum sufficient to provide the amount necessary to pay such interest as it becomes due and to provide a sinking fund to pay such principal at the date or dates of maturity thereof, after the application to such purpose by the county treasurer of any moneys in said special fund. Such annual tax shall be levied and collected by the same officers and in the same manner as is now provided by law for the levy and collection of taxes for county purposes in the county. The money so collected shall be applied by and under the direction of the county treasurer to the payment of the principal and interest aforesaid, as they respectively become due, and pending such application such money shall be deposited or invested by or under the direction of the county treasurer.  HISTORY: 1962 Code Section 33-1365; 1952 Code Section 33-1365; 1942 (42) 1693.
SC Code § 57-21-160 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 21 - Paving Districts In Counties With City Of Over 70,000|Section 57-21-160. Payment of bonds.

 The bonds issued hereunder to finance the paving in a paving district created pursuant to this chapter shall be paid by the county treasurer, both interest and principal, from the special fund made up of the proceeds of the annual levy of taxes in such district.  HISTORY: 1962 Code Section 33-1366; 1952 Code Section 33-1366; 1942 (42) 1693.
SC Code § 57-21-170 (2021)
2021 South Carolina Code of Laws|Title 57 - Highways, Bridges and Ferries|Chapter 21 - Paving Districts In Counties With City Of Over 70,000|Section 57-21-170. Payment of proceeds of bond issue.

 The proceeds of the sale of bonds as provided by this chapter shall be kept by the county treasurer as a separate fund and shall be paid out only under orders and warrants of the governing body of the county for the purposes specified in this chapter.  HISTORY: 1962 Code Section 33-1367; 1952 Code Section 33-1367; 1942 (42) 1693.