Terms Used In South Carolina Code 49-19-1920

  • lands: as used in this chapter shall be held to cover and include railroads and all property assessed for benefits. See South Carolina Code 49-19-40
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
This chapter shall be liberally construed so as to give to the lien for drainage tax the effect of a bona fide mortgage for a valuable consideration and a first lien upon all the lands subject thereto as against all persons having an interest therein, subject only to the lien of certain other taxes as herein provided.