CHAPTER 40: TAXATION AND FINANCE
Section
Taxation
   40.01   Definition
   40.02   Annual levy and assessment
   40.03   Uniformity of property tax levy
   40.04   Liability for taxes
   40.05   Tax lien on property
   40.06   To whom taxes are payable; due date
   40.07   Nonpayment of taxes
Finance
   40.20   Collection of delinquent debts
   40.21   Recreation fee charges
Statutory reference:
   For constitutional provisions as to taxation by municipal corporation, see S.C. Const. Art. 10, § 5, Cl. 1 and 13
   Authorization to collect taxes in installments, see S.C. Code § 5-21-120
   Property subject to municipal taxes, see S.C. Code, § 5-21-110
   Taxation, see S.C. Code, Title 12
   Unlawful for proceeds of tax specially levied to be applied for other purposes, see S.C. Code § 5-21-130