When any tract or part thereof has been divided and sold or transferred the county treasurer shall receive taxes on any part of any tract, piece or parcel of land charged with such taxes and give his receipt accordingly. But the board of supervisors shall ascertain and determine the amount of such taxes to be paid by each of such owners. HISTORY: 1962 Code Section 18-551; 1952 Code Section 18-551; 1942 Code Section 6175; 1932 Code Section 6175; Civ. C. '22 Section 3229; 1920 (31) 663; 1933 (38) 360; 1936 (39) 1747.
South Carolina Legal Code