Title 49, Waters, Water Resources and Drainage

In order to effect the drainage, protection and reclamation of the land in the district subject to the tax the board of supervisors may: (1) Clean out, straighten, open up, widen, change the course of flow of, alter or deepen any canal, ditch, drain, river, watercourse or natural…

The boards of supervisors of drainage districts organized under this chapter shall not have the right to enter upon or appropriate any land for rights of way, holding basins or other works of the districts until the prices awarded to the owners of such land shall have been paid t…

All bridges constructed under the provisions of this chapter and all enlargements of bridges already in existence shall be built and enlarged according to and in compliance with the plans, specifications and orders made or approved by the chief engineer of the district.

If any such bridge shall belong to any corporation or be needed over a public highway or right of way of any corporation the secretary of the board of supervisors shall give such corporation notice by delivering to its agent or officer in any county wherein the district is situat…

Any drainage district may construct and maintain any ditch or lateral provided in the Plan of Reclamation across any of the public highways of this State without proceedings for the condemnation of the highway or being liable for damages therefor. Within ten days after a dredge b…

After the list of lands with the assessed benefits and the decree and judgment of court have been filed in the office of the clerk of the court of common pleas, as provided in SECTION 49-19-1090, then the board of supervisors shall, without any unnecessary delay, levy an assessme…

All lands in the district belonging to the State shall be assessed to and the taxes thereon shall be paid by the State out of the funds on hand, or which may hereafter be obtained, derived from the sale of lands belonging to the State and this provision shall apply to taxes asses…

The secretary of the board of supervisors, as soon as the total tax is levied, shall, at the expense of the district, prepare a list of all taxes levied in the form of a well-bound book which shall be endorsed and named "Drainage Tax Record of __________ Drainage District, ______…

The board of supervisors shall each year thereafter determine, order and levy the amount of the annual installment of the total taxes levied under SECTION 49-19-1610, which shall become due and be collected during such year at the same time that State and county taxes are due and…

The certificate of such installment tax shall be in substantially the following form: State of South Carolina, County of __________ This is to certify that by virtue and authority of the provisions of Chapter 19 of Title 49 of the Code of South Carolina the board of supervisors o…

The county treasurer of each county in which lands in any drainage district organized under this chapter are situated shall receive the Drainage Tax Book each year and shall promptly and faithfully collect the tax therein set out and exercise all due diligence in so doing. The Dr…

Before receiving the Drainage Tax Book the county treasurer of each county in which lands of the drainage district are located shall execute to the board of supervisors of the district a bond, with at least two good and sufficient sureties or some surety or bonding company approv…

The county treasurer shall retain for his service one per cent of the amount he collects on current taxes and two per cent of the amount he collects on delinquent taxes.

Upon the request of the taxpayer the county treasurer shall segregate State, county and school taxes from the drainage taxes or assessments and permit such taxes or assessments to be paid at different times.

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 county treasurer shall make due return of the Drainage Tax Book immediately after the 31st day of December of each year to the secretary of the board of supervisors of the drainage district and shall pay over and account for all moneys collected thereon each year to the treas…

The secretary shall each year, within ten days after the return of the county treasurer is delivered to him, prepare and certify to the county treasurer a Drainage Tax Book containing the list of lands so returned by the county treasurer as delinquent, deliver the book to him and…

All taxes provided for in this chapter remaining unpaid after December 31st of the year for which such taxes were levied shall become delinquent and bear the same penalty as provided by law for delinquent property taxes.

If any county treasurer refuses, fails or neglects to make prompt payment of the tax or any part thereof collected under this article to the district treasurer he shall pay a penalty of ten per cent on the amount of his delinquency. Such penalty shall at once become due and payab…

All drainage taxes provided for in this chapter, together with all penalties for default in payment thereof and all costs in collecting them, including a reasonable attorney's fee fixed by the court and taxed as costs in the action brought to enforce payment, shall, from the date…

Such lien shall be evidenced by a certificate substantially in the following form, to wit: State of South Carolina, County of __________ To __________, Clerk of the Court of Common Pleas of said county: This is to certify that by virtue and authority of the provisions of Chapter …

The certificate and tables specified in SECTION 49-19-1760 shall be prepared in a well-bound book and filed in the office of each of the clerks of the court of common pleas of the counties having lands in the district where they shall become a permanent record of the office. The …

The Drainage Tax Book of the district, as returned by the county treasurer to the secretary of the board of supervisors of the drainage district, shall be prima facie evidence in all courts of all matters therein contained.

The liens established and declared in SECTION 49-19-1750 shall be enforced by an action in chancery on delinquent tax statements made and certified by the county treasurer which shall be instituted in the court of common pleas without regard to the amount of the claim within twel…

In such suits it shall be sufficient to allege generally and briefly the organization of the district and the levy and nonpayment of the taxes, setting forth the descriptions of the lands proceeded against and the amount chargeable to each tract.

All or any part of such delinquent lands situate in one county may be included in one suit, instituted for the county for the collection of such delinquent taxes.

Notice of the pendency of such suit shall be given by publication once each week for four successive weeks before judgment is entered for the sale of such lands in some newspaper published in the county in which such suits may be pending. Such notice may be in the following form:…

The proceedings and any judgment or decree that may be rendered therein shall be in the nature of proceedings in rem and it shall not be material that the ownership of the lands or other property be correctly alleged in the proceedings. The judgment or decree rendered shall be en…

All suits instituted under the preceding sections shall stand for trial as other equitable actions unless a continuance be granted for good cause shown within the discretion of the court. And such continuance, for good cause shown, may be granted as to a part of the lands or defe…

No informality or irregularity in holding any of the meetings provided herein, the valuation or assessment of the lands, the names of the owners or the number of acres shall be a valid defense in any such suit.

When no answer has been filed on or before the time for filing an answer as stated in the notice, the notice having been published as required by SECTION 49-19-1820 or if answer is filed and the cause shall be decided for the plaintiff the court by its decree shall grant the reli…

In all judgments, decrees and orders of sale of such delinquent lands the court may make proper and equitable provision for ascertaining the amount and for the payment of all unpaid State and county taxes with the penalties and costs thereon against the lands ordered sold, to be …

If all the lands so advertised for sale be not sold on the day as advertised such sale shall continue from day to day until completed. The sheriff shall by proper deeds convey to the purchaser the lands so sold and the title to such land shall thereupon become vested in such purc…

When the lands are offered for sale by the sheriff, as provided by this chapter, and the sum of the tax due, together with interest, costs and penalty, is not bid, the sheriff making such sales shall bid the whole amount due thereon as aforesaid in the name of the district and sh…

In case the district shall fail to commence suit within ninety days after the taxes have become delinquent the holder of any bond issued by the district may bring suit for the collection of the delinquent taxes. In such event the district shall be included as a defendant and the …

The proceeds of sale made under and by virtue of this chapter shall be paid at once to the district treasurer and shall be accounted for by him the same as the drainage taxes. Any surplus that may remain after payment of the delinquent taxes, penalties, costs and attorney fees sh…

This chapter shall be liberally construed so as to give to the lien for drainage tax the effect of a bona fide mortgage for a valuable consideration and a first lien upon all the lands subject thereto as against all persons having an interest therein, subject only to the lien of …

Any person owning land assessed for the construction of any canal, ditch or other improvement under the provisions of this chapter shall have the privilege of paying such assessment to the treasurer of the board of supervisors at any time on or before a date to be fixed by the bo…

The district treasurer shall keep all funds received by him from any source whatever deposited at all times in some bank, banks or trust company to be designated by the board of supervisors. All interest accruing on such funds shall, when paid, be credited to the district.

The treasurer of the district shall pay out funds of the district only on warrants issued by the district, such warrants to be signed by the president of the board of supervisors and attested by the signature of the secretary. All warrants shall be in the following form: $_______…

The board of supervisors shall audit or have audited the books of the treasurer of the district at least once each year and make report thereof to the landowners at the annual meeting and publish a statement within thirty days thereafter, showing the amount of money received, the…

Any warrant issued under this chapter that is not paid when presented to the treasurer of the district because of lack of funds in the treasury shall be endorsed on the back to that effect and such warrant shall draw interest thereafter at the rate of six per cent per annum until…

This chapter shall be construed to be cumulative to other laws of this State relating to the organization or incorporation of levee or drainage districts.

The State Department of Administration or a majority, either in numbers or in acreage, of the holders of any contiguous body of swamp, wet or overflowed lands or lands subject to overflow, situate in one or more counties in this State, may form a drainage district for the purpose…

The board of supervisors may, if in their judgment it seems best, issue bonds not to exceed ninety per cent of the total amount of the taxes levied under the provisions of SECTION 49-19-1610, in denominations of not less than one hundred dollars, bearing interest from date at a r…

All of such bonds shall be executed and delivered to the treasurer of the district who shall sell them in such quantities and at such dates as the board of supervisors may deem necessary to meet the payments for the works and improvements in the district. The bonds shall not be s…