South Carolina § 59-73-60 - Levy of tax; increase, decrease, or repeal of tax.
Full text of South Carolina South Carolina Code of Laws § 59-73-60 — Levy of tax; increase, decrease, or repeal of tax., with citation guidance and answers to common questions.
§ 59-73-60. Levy of tax; increase, decrease, or repeal of tax.
Within ten days after such election, if the majority of those voting shall vote for such levy, the board of trustees shall furnish the county auditor with a statement of the amount so levied, and the auditor shall enter the same in the tax duplicates, and he shall annually, each year thereafter, enter such amount in the tax duplicates until the same is increased, by the taxpayers, at an election called for that purpose, or is decreased in a manner provided by law, and he is notified that the same has been increased, decreased or repealed; and if increased or decreased, he shall annually enter it as so increased or decreased. Such election shall be called and notice given in the same way and manner as is herein provided for the calling of elections to make the levy and the giving of the notice that it has been made, and the county treasurer shall collect the same as other county and State taxes. Any tax which may be levied, increased, decreased or repealed after October first in any year shall not take effect until the next succeeding year.
HISTORY: 1962 Code SECTION 21-918; 1952 Code SECTION 21-918; 1942 Code SECTION 5330; 1932 Code SECTION 5356; Civ. C. '22 SECTION 2603; Civ. C. '12 SECTION 1742; Civ. C. '02 SECTION 1208; 1896 (22) 162; 1900 (23) 364; 1903 (24) 64; 1906 (25) 111; 1907 (25) 631; 1910 (26) 742; 1915 (29) 100; 1917 (30) 382; 1920 (31) 727, 1084; 1923 (33) 773; 1924 (33) 988; 1925 (34) 157; 1930 (36) 1126; 1934 (38) 1591.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 59-73-60
What does South Carolina Code of Laws § 59-73-60 cover?
Section 59-73-60 ("Levy of tax; increase, decrease, or repeal of 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 § 59-73-60?
A common citation format is "South Carolina Code of Laws § 59-73-60" (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 § 59-73-60 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.