S.C. Code Ann. § 49-19-1630

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.