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The Council shall impose by ordinance an annual tax at such rate, in its discretion, as will yield an amount necessary for the general purpose of the municipality not exceeding the limit permitted by law, exclusive of any tax levied with respect to any outstanding bond issues. Such tax shall be levied by the Council on the property within the municipality as assessed for taxation for county and state purposes, as provided in this chapter.
('81 Code, § 98.15)
Assessment of property taxes, see S.C. Code §§ 12-37-10 et seq.