Title 59, Education

The county board of education of Aiken County shall notify the auditor of Saluda County in writing, on or before June thirtieth of each year, of the proposed tax levy for that portion of Saluda County involved in the consolidated school district, and the auditor of Saluda County …

The county treasurer of Saluda County is directed to collect the taxes and credit them to the attendance area. These credits are to be reported immediately to the county superintendent of education of Aiken County.

The county boards of education of the respective counties are authorized to draw on these funds for the sole purposes named in Sections 59-73-130 to 59-73-150, and such funds are to be remitted to the county board of education of Aiken County at the end of the school term and not…

If the federal government in any year ceases to provide federal impact aid or reduces the amount of federal impact aid to those school districts of this State which provide public school education for children who reside on a military base or on another federal establishment in t…

The school districts of the several counties of the State are hereby made and declared to be the divisions of the counties for taxation for all school purposes.

The voters or electors of any school district who return real or personal property for taxation may levy and collect an annual tax to supplement any special or other tax for like purposes in the manner herein provided.

Upon the written petition or request of at least one third of the resident electors and a like proportion of the resident freeholders of the age of twenty-one years being filed with the county board of education, asking for the same and stating the rate of tax levy proposed, whic…

At such election only such electors as return real or personal property for taxation and who exhibit their tax receipts and registration certificates, as required in general elections, shall be allowed to vote. At such election the board of trustees shall act as managers, and the…

Within ten days after such election, if the majority of those voting shall vote for such levy, the board of trustees shall furnish the county auditor with a statement of the amount so levied, and the auditor shall enter the same in the tax duplicates, and he shall annually, each …

A levy made pursuant to Section 59-73-60 shall be a lien on the property in such school district, which shall be subject thereto in case of default of payment.

The tax so collected shall be paid out by the county treasurer upon warrants drawn by the board of trustees, countersigned by the county superintendent of education. But any surplus of such levy remaining in the hands of the county treasurer at the expiration of any fiscal year s…

Each taxpayer when he pays any tax for school purposes voted under the provisions of Sections 59-73-40 and 59-73-50 may designate to which school in the school district he wishes the money paid by him to go, and the treasurer shall keep a note of such designation, and the money s…