Such tax shall be due and payable as soon as assessed and become delinquent ninety days after the filing of the certificate of such assessment with the county treasurer. It shall become a lien upon the land against which it is assessed from the date of assessment and shall be collected in the same manner as the annual installment of tax. HISTORY: 1962 Code Section 18-502; 1952 Code Section 18-502; 1942 Code Section 6166; 1932 Code Section 6166; Civ. C. '22 Section 3220; 1920 (31) 663; 1924 (33) 1124.
South Carolina Legal Code