South Carolina § 59-73-100 - Reduction of unnecessarily high special school levies.
Full text of South Carolina South Carolina Code of Laws § 59-73-100 — Reduction of unnecessarily high special school levies., with citation guidance and answers to common questions.
§ 59-73-100. Reduction of unnecessarily high special school levies.
Whenever in any school district in the State where special levies and taxes have been authorized, levied and are being collected the assessed valuation of the property shall have so increased since the authorization of the special levy as to provide an amount of taxes in excess of that contemplated at the time of the authorization of the levy or in excess of the amount collected the first year under such authorization, then, upon the written petition of the trustees of such school district approved by the county board of education and upon the petition of three fourths of the residents subject to such tax, the auditor of the county in which the school district is situate and the tax being collected shall reduce the levy for such school district to such an amount as will produce the total amount of taxes originally intended to be collected.
HISTORY: 1962 Code SECTION 21-927; 1952 Code SECTION 21-927; 1942 Code SECTION 5331; 1932 Code SECTION 5357; Civ. C. '22 SECTION 2604; 1919 (31) 243.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 59-73-100
What does South Carolina Code of Laws § 59-73-100 cover?
Section 59-73-100 ("Reduction of unnecessarily high special school levies.") 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 § 59-73-100?
A common citation format is "South Carolina Code of Laws § 59-73-100" (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 § 59-73-100 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.