The department shall annually make a tax levy against the value so assessed and determined to exist in the State at a rate which will equal the average rates of levy for all purposes in the several taxing districts of the State for the current year, and such tax levy shall be due and payable to the department before December 31 of each year. HISTORY: 1962 Code Section 65-1712; 1976 Act No. 709, Part II, Section 10.
South Carolina Legal Code