When any tract or part thereof has been divided and sold or transferred the county treasurer shall receive taxes on any part of any tract, piece or parcel of land charged with such taxes and give his receipt accordingly. But the board of supervisors shall ascertain and determine the amount of such taxes to be paid by each of such owners.
S.C. Code Ann. § 49-19-1700
Payment when tract divided and sold or transferred during year
1962 Code SECTION 18-551; 1952 Code SECTION 18-551; 1942 Code SECTION 6175; 1932 Code SECTION 6175; Civ
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.