South Carolina § 49-19-1920 - Lien for tax construed as equivalent to mortgage.

Full text of South Carolina South Carolina Code of Laws § 49-19-1920 — Lien for tax construed as equivalent to mortgage., with citation guidance and answers to common questions.

§ 49-19-1920. Lien for tax construed as equivalent to mortgage.

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 certain other taxes as herein provided.

HISTORY: 1962 Code SECTION 18-573; 1952 Code SECTION 18-573; 1942 Code SECTION 6180; 1932 Code SECTION 6180; Civ. C. '22 SECTION 3234; 1920 (31) 663.

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

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Frequently Asked Questions About South Carolina § 49-19-1920

What does South Carolina Code of Laws § 49-19-1920 cover?

Section 49-19-1920 ("Lien for tax construed as equivalent to mortgage.") 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 § 49-19-1920?

A common citation format is "South Carolina Code of Laws § 49-19-1920" (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 § 49-19-1920 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.