The department shall annually make a tax levy against the value so assessed and determined to exist in the State at a rate which will equal the average rates of levy for all purposes in the several taxing districts of the State for the current year, and such tax levy shall be due and payable to the department before December 31 of each year.
S.C. Code Ann. § 12-37-2150
Tax levy against assessed value
1962 Code SECTION 65-1712; 1976 Act No. 709, Part II, SECTION 10.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.