§ 49-19-1610 Levy of assessments
§ 49-19-1620 Assessment of state lands
§ 49-19-1630 “Drainage Tax Record”
§ 49-19-1640 Determination and levy of annual installments
§ 49-19-1650 Form of certificate of installment tax
§ 49-19-1660 Collection of drainage tax
§ 49-19-1670 Bond required of county treasurer
§ 49-19-1680 Compensation of county treasurer
§ 49-19-1690 Segregation of drainage from other taxes or assessments
§ 49-19-1700 Payment when tract divided and sold or transferred during year
§ 49-19-1710 Return and payment of taxes collected
§ 49-19-1720 Delinquent list; collection of delinquent taxes
§ 49-19-1730 Penalty on delinquent drainage taxes
§ 49-19-1740 Penalty for neglect of county treasurer
§ 49-19-1750 Lien of drainage taxes; penalties and costs
§ 49-19-1760 Form of certificate of lien
§ 49-19-1770 Drainage Tax Record filed in clerk’s office
§ 49-19-1780 Drainage Tax Book as prima facie evidence
§ 49-19-1790 Enforcement of lien
§ 49-19-1800 Sufficiency of allegations in suit to enforce lien
§ 49-19-1810 Inclusion of all delinquent lands in suit to enforce lien
§ 49-19-1820 Notice of suit to enforce lien
§ 49-19-1830 Proceedings to enforce lien be in rem
§ 49-19-1840 Trial of suit to enforce lien; continuances
§ 49-19-1850 Certain irregularities constitute no defense in suit to enforce lien
§ 49-19-1860 Judgment in suit to enforce lien
§ 49-19-1870 Provision in judgment for state and county taxes
§ 49-19-1880 Sale and deeds; title; redemption
§ 49-19-1890 Sale of lands to district
§ 49-19-1900 Suit for collection of delinquent taxes by bondholder
§ 49-19-1910 Disposition of proceeds of sale
§ 49-19-1920 Lien for tax construed as equivalent to mortgage
§ 49-19-1930 Payment of all assessments in advance
§ 49-19-1940 Deposit of funds
§ 49-19-1950 Payments by treasurer; form of warrants
§ 49-19-1960 Audit and report
§ 49-19-1970 Interest on warrants unpaid for lack of funds

Terms Used In South Carolina Code > Title 49 > Chapter 19 > Article 13 - Assessment and Collection of Tax for Construction Costs; Delinquent Taxes

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Authority: means a regional transportation authority created pursuant to this chapter and the authorities so created are exempt from the provisions of Article 11 of Chapter 11 of Title 6. See South Carolina Code 58-25-20
  • City: means any municipality with a population of five thousand or more according to the latest United States Census of population located within the service area of the authority. See South Carolina Code 58-25-20
  • Commission: means the Public Service Commission. See South Carolina Code 58-4-5
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Consolidated government: means the governmental body formed by corporate consolidation of municipal and county governments under the laws of this State into a single local government entity. See South Carolina Code 58-25-20
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: means any county of this State, all or any part of which may be included in an "urbanized area" as defined by the United States Bureau of the Census and as further defined in this chapter. See South Carolina Code 58-25-20
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Docket: A log containing brief entries of court proceedings.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Financial contribution: means the sum of actual cash plus the actual value of any materials or in-kind services supplied. See South Carolina Code 58-25-20
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • 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
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Metropolitan government: means any county or combination of contiguous counties, municipality, or combination of contiguous municipalities, or combination of contiguous county or counties and municipality or municipalities, or a consolidated government with a combined population of over fifty thousand persons. See South Carolina Code 58-25-20
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Municipality: means any incorporated city or town within the regional transportation area. See South Carolina Code 58-25-20
  • Operator: means any person engaged in, or intending to engage in, the business of providing public transportation, but does not include a person engaged primarily in the transportation of children to or from school or a person or agency furnishing transportation solely for his or its employees or customers. See South Carolina Code 58-25-20
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means any individual, public or private corporation, political subdivision, government agency, municipality, industry, copartnership, association, firm, trust, estate, or any other legal entity whatsoever. See South Carolina Code 58-25-20
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Public transportation: means every conveyance of human passengers by bus, van, or any other surface vehicle as required for intrastate service which is provided to the general public or selected groups on a regular and continuing basis including charter service. See South Carolina Code 58-25-20
  • Public transportation system: means , without limitation, a combination of real and personal property, structures, improvements, buildings, equipment, plants, rolling stock, vehicle parking, or other facilities and rights-of-way, or any combination, used or useful for the purposes of public transportation. See South Carolina Code 58-25-20
  • Public utility: means public utility as defined in § 58-5-10, telephone utility as defined in § 58-9-10, government-owned telecommunications service provider as defined in § 58-9-2610, radio common carrier as defined in § 58-11-10, carriers governed in Chapter 13 of Title 58, railroads and railways as defined in § 58-17-10, motor vehicle carrier as defined in § 58-23-10, or electrical utility as defined in § 58-27-10. See South Carolina Code 58-4-5
  • Quorum: The number of legislators that must be present to do business.
  • Regional transportation area: means that area pursuant to the groupings of counties as set forth in Article 3 of Chapter 7 of Title 6. See South Carolina Code 58-25-20
  • Regulatory staff: means the executive director or the executive director and employees of the Office of Regulatory Staff. See South Carolina Code 58-4-5
  • Review committee: means the State Regulation of Public Utilities Review Committee. See South Carolina Code 58-4-5
  • Service area: means the area served by the regional transportation authority and may be all or part of the area of jurisdiction of an authority and in no event shall the service area contain less than fifty thousand population. See South Carolina Code 58-25-20
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Urbanized area: means an area so designated by the most recent United States Census of Population. See South Carolina Code 58-25-20