Payment when tract divided and sold or transferred during year.

S.C. Code Ann. § 49-19-1700
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t49c019.phpFetched: 10/17/2026
S.C. Code Ann. § 49-19-1700 — Payment when tract divided and sold or transferred during year | Code of Laws of South Carolina (Aug. 2026 snapshot) | Corpus