This chapter shall be liberally construed so as to give to the lien for drainage tax the effect of a bona fide mortgage for a valuable consideration and a first lien upon all the lands subject thereto as against all persons having an interest therein, subject only to the lien of certain other taxes as herein provided.
S.C. Code Ann. § 49-19-1920
Lien for tax construed as equivalent to mortgage
1962 Code SECTION 18-573; 1952 Code SECTION 18-573; 1942 Code SECTION 6180; 1932 Code SECTION 6180; 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.