South Carolina Code 4-35-100. Preparation of assessment roll
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Terms Used In South Carolina Code 4-35-100
- Assessment: means an assessment voluntarily agreed upon by a majority of the owners of real property within an improvement district and representing at least sixty-six percent of the assessed value of all real property within the improvement district. See South Carolina Code 4-35-30
- Governing body: means the governing body of a county. See South Carolina Code 4-35-30
- Improvements: means recreational facilities, pedestrian facilities, sidewalks, storm drains, or water course facilities or improvements, the relocation, construction, widening, and paving of roads and streets, any building or other facilities for public use, any public works eligible for financing pursuant to § 6-21-50, and may include the acquisition of necessary easements and land and all things incidental to the provision of the above. See South Carolina Code 4-35-30
If all or a part of improvements and facilities within the district are to be financed by assessments on property in it, the governing body shall prepare an assessment roll in which there must be entered the names of the persons whose properties are to be assessed and the amount assessed against their respective properties with a brief description of the lots or parcels of land assessed.