South Carolina § 49-19-1700 - Payment when tract divided and sold or transferred during year.

Full text of South Carolina South Carolina Code of Laws § 49-19-1700 — Payment when tract divided and sold or transferred during year., with citation guidance and answers to common questions.

§ 49-19-1700. Payment when tract divided and sold or transferred during year.

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.

HISTORY: 1962 Code SECTION 18-551; 1952 Code SECTION 18-551; 1942 Code SECTION 6175; 1932 Code SECTION 6175; Civ. C. '22 SECTION 3229; 1920 (31) 663; 1933 (38) 360; 1936 (39) 1747.

Source: official South Carolina text · Last verified 2026-08-27

Frequently Asked Questions About South Carolina § 49-19-1700

What does South Carolina Code of Laws § 49-19-1700 cover?

Section 49-19-1700 ("Payment when tract divided and sold or transferred during year.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite South Carolina § 49-19-1700?

A common citation format is "South Carolina Code of Laws § 49-19-1700" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of South Carolina law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.

How does South Carolina § 49-19-1700 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.