The board of drainage commissioners shall furnish the county auditor with an assessment roll showing the names of the property owners and the amounts assessed, respectively, for drainage purposes and the county auditor shall make up an original book and a duplicate thereof as for other taxes or assessments and shall furnish the county treasurer with a duplicate.
Assessment rolls
S.C. Code Ann. § 49-17-1640, under Title 49, Chapter 17.
S.C. Code Ann. § 49-17-1640