2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 45 - COUNTY TREASURERS AND COLLECTION OF TAXES
- Section 12-45-10. Repealed.
- Section 12-45-15. County treasurers; continuing education requirements.
- Section 12-45-17. County tax collector education requirements.
- Section 12-45-20. Term of office; failure to complete term.
- Section 12-45-30. Suspension and removal from office.
- Section 12-45-35. Deputy treasurer.
- Section 12-45-40. Publication of notice of certain tax rates.
- Section 12-45-60. Only taxes on duplicates or ordered by auditor shall be collected.
- Section 12-45-70. Time for paying taxes; manner of collection; receipts for payment; delegation of collection of taxes.
- Section 12-45-75. Installment payments of property tax.
- Section 12-45-78. Refund of overpayments.
- Section 12-45-80. County treasurer may attend at convenient places to collect tax.
- Section 12-45-90. Media of payment.
- Section 12-45-115. Institution of collection proceedings when check for payment of taxes or fees is returned unpaid.
- Section 12-45-120. Procedure in case of delinquent personal tax where taxpayer resides or has property in another county.
- Section 12-45-140. Apportionment of taxes and costs in case of transfer subsequent to assessment.
- Section 12-45-150. Apportionment, prior to sale under tax execution, in case of mortgaged property.
- Section 12-45-160. Procedure in apportionment cases.
- Section 12-45-170. Apportionment applies to municipal taxes.
- Section 12-45-180. Penalties on delinquent taxes; collection; execution.
- Section 12-45-185. Waiver of penalties.
- Section 12-45-220. Investments by county treasurers.
- Section 12-45-260. Monthly report to county supervisor.
- Section 12-45-280. Monthly report to county superintendent of education; books shall be open to public; violations.
- Section 12-45-300. Delinquent list; entry information; charge to treasurer.
- Section 12-45-390. Procedure for levy, collection and distribution of property taxes in territory annexed by one county from another.
- Section 12-45-400. Delegation of duty to seize property of defaulting taxpayer.
- Section 12-45-410. Application of payments by delinquent taxpayers.
- Section 12-45-420. Waiver, dismissal or reduction of penalty based on error by county.
- Section 12-45-430. Issuance of tax receipt; conditions; acceptance of lesser amount.
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