2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 45 - COUNTY TREASURERS AND COLLECTION OF TAXES
Section 12-45-35. Deputy treasurer.
(A) A county treasurer may appoint an employee in his office to be his deputy. The appointment must be filed with the State Treasurer and the governing body of that county. When the appointment is filed, the deputy may act for and on behalf of the county treasurer when the treasurer is incapacitated by reason of a physical or mental disability or during a temporary absence.
(B) If there is a vacancy in the office of county treasurer by reason of death, resignation, or disqualification, the appointed deputy shall carry out the duties of the office until a successor is appointed or elected and qualified.
HISTORY: 2001 Act No. 89, Section 62A, eff July 20, 2001; 2006 Act No. 386, Section 55.S, eff June 14, 2006; 2015 Act No. 87 (S.379), Section 33, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 33, in (A), substituted "filed with the State Treasurer" for "filed with the department".
