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S.C. Code Ann. § 57-19-10

Levy of special county tax for roads

1962 Code SECTION 33-951; 1952 Code SECTION 33-951; 1942 Code SECTION 5838; 1932 Code SECTIONS 1679, 5838; Civ

The governing body of each county may levy annually a sum not exceeding one mill on all the taxable property of the respective counties, which shall constitute a part of the county road fund, to be expended by the governing body in the same manner as is provided by law for the use and expenditure of the commutation tax. Such tax shall be collected at the same time and in the same manner as is provided by law for the collection of taxes levied for ordinary county purposes.

Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.