There is a newer version of the South Carolina Code of Laws
2012 South Carolina Code of Laws
Title 12 - Taxation
Chapter 37 - ASSESSMENT OF PROPERTY TAXES
Section 12-37-40 - Municipal authorities may copy assessments from county auditor's books.
SC Code § 12-37-40 (2012) What's This?
All persons charged with the assessment or collection of taxes for municipal purposes may copy from the county auditor's books the assessment of valuation thereon found and may use it as the basis for the assessment of taxes for municipal purposes. But nothing contained in this section shall prevent municipal authorities from assessing and collecting taxes upon property not upon the auditor's books.
HISTORY: 1962 Code Section 65-1504; 1952 Code Section 65-1504; 1942 Code Section 2750; 1932 Code Section 2772; Civ. C. '22 Section 490; Civ. C. '12 Section 435; Civ. C. '02 Section 387; 1896 (22) 59.
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