2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 39 - COUNTY AUDITORS
SECTION 12-39-340. Auditor shall ascertain that taxable personal property is properly listed and assessed.
In addition to other duties and responsibilities provided by law, the county auditor shall have the responsibility of ascertaining that all personal property subject to the ad valorem tax by the Constitution or general law is listed and assessed according to manuals, guidelines and rules and regulations promulgated by the department.
HISTORY: 1975 (59) 248.
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