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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 39 - COUNTY AUDITORS
Section 12-39-120. Auditor may enter and examine buildings (except dwellings) to ascertain value.
Universal Citation: SC Code § 12-39-120 (2017)
For the purpose of enabling the auditor to determine the value of any taxable personal property and other improvements, he may enter and fully examine all buildings and structures (except dwellings), of whatever kind, which are not by law expressly exempt from taxation.
HISTORY: 1962 Code Section 65-1764; 1952 Code Section 65-1764; 1942 Code Section 2710; 1932 Code Section 2710; Civ. C. '22 Section 442; Civ. C. '12 Section 390; Civ. C. '02 Section 349; G. S. 231; R. S. 282; 1881 (17) 1010; 2015 Act No. 87 (S.379), Section 24, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 24, substituted "value of any taxable personal property" for "value of buildings".
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