S.C. Code Ann. § 49-19-1720

The secretary shall each year, within ten days after the return of the county treasurer is delivered to him, prepare and certify to the county treasurer a Drainage Tax Book containing the list of lands so returned by the county treasurer as delinquent, deliver the book to him and take his receipt therefor and the county treasurer shall proceed to collect such delinquent drainage taxes and demand payment therefor in the manner as herein provided for the collection of current drainage taxes.