South Carolina § 59-71-340 - Levy of additional tax.
Full text of South Carolina South Carolina Code of Laws § 59-71-340 — Levy of additional tax., with citation guidance and answers to common questions.
§ 59-71-340. Levy of additional tax.
The State Comptroller is directed in any year to levy and the State Treasurer is directed to collect in any school district which does not levy adequate millage for that year, to provide debt service to become due on bonds sold with the provision authorized by Section 1 of 1973 Act No. 378, an ad valorem tax on all taxable property in the school district without limit as to rate or amount sufficient to pay the principal of and interest on the bonds as they become due, including all bonds and coupons paid by him pursuant to Section 2 of 1973 Act No 378. A notice of such tax levy shall be provided to the district board by March first.
HISTORY: 1962 Code SECTION 21-993.3; 1973 (58) 652.
Editor's Note
The reference in this section to "Section 1 of 1973 Act No. 378" appears erroneous as that section sets out the findings of the General Assembly relative to this article; that section was not codified. It appears that the reference was probably intended to be Section 2 of 1973 Act No. 378 which is codified as 1976 Code SECTION 59-71-310. Similarly, the reference in this section to "Section 2 of 1973 Act No. 378" which appears as 1976 Code SECTION 59-71-310 seems erroneous and the actual reference intended was to Section 3 of 1973 Act No. 378 which appears as 1976 Code SECTION 59-71-320.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 59-71-340
What does South Carolina Code of Laws § 59-71-340 cover?
Section 59-71-340 ("Levy of additional tax.") 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 § 59-71-340?
A common citation format is "South Carolina Code of Laws § 59-71-340" (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 § 59-71-340 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.