When any tract or part thereof has been divided and sold or transferred the county treasurer shall receive taxes on any part of any tract, piece or parcel of land charged with such taxes and give his receipt accordingly. But the board of supervisors shall ascertain and determine the amount of such taxes to be paid by each of such owners.
Payment when tract divided and sold or transferred during year
S.C. Code Ann. § 49-19-1700, under Title 49, Chapter 19.
S.C. Code Ann. § 49-19-1700