2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 39 - COUNTY AUDITORS
- Section 12-39-10. Repealed.
- Section 12-39-15. County auditors, continuing education requirements.
- Section 12-39-20. Oaths of auditors.
- Section 12-39-30. Suspension and removal from office; designation of substitute.
- Section 12-39-40. Deputy auditor.
- Section 12-39-50. Auditor may administer oaths.
- Section 12-39-60. Time and place auditor shall receive returns and make assessments.
- Section 12-39-70. Classifications for purposes of appraising and assessing personal property.
- Section 12-39-120. Auditor may enter and examine buildings (except dwellings) to ascertain value.
- Section 12-39-140. Time when tax books shall be completed.
- Section 12-39-150. County duplicate list.
- Section 12-39-160. Report of property subject to special levy.
- Section 12-39-170. Rate of taxation shall be a decimal fraction, and not less than one tenth of a mill.
- Section 12-39-180. County auditor shall determine sum to be levied on items of property; minimum assessment.
- Section 12-39-190. Manner of entering taxes on duplicate.
- Section 12-39-200. Forms for county duplicates.
- Section 12-39-210. Auditor's returns of omitted personal property; penalty.
- Section 12-39-220. Property omitted from duplicate; appraisal and notification; limitation of back taxes.
- Section 12-39-250. Duty to correct assessments and other errors; duplicates; manner of effecting corrections; adjustments in valuation and assessment for fire damage.
- Section 12-39-260. Record of sales or conveyances and resulting changes in duplicates; endorsement of deeds by auditor; fees.
- Section 12-39-270. "Abatement book"; contents and use.
- Section 12-39-280. Auditor shall permit inspection and use of his books.
- Section 12-39-310. Duty to respond to questions regarding value of real estate and valuation of personal property.
- Section 12-39-340. Auditor shall ascertain that taxable personal property is properly listed and assessed.
- Section 12-39-350. Adoption of valuations of assessor.
- Section 12-39-360. Extension of date for filing returns and payment of property taxes.
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