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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 45 - COUNTY TREASURERS AND COLLECTION OF TAXES
Section 12-45-60. Only taxes on duplicates or ordered by auditor shall be collected.
Universal Citation: SC Code § 12-45-60 (2017)
County treasurers are prohibited from collecting any tax except such as has been first entered upon the tax duplicates of their respective counties or upon the order of the auditors of such counties.
HISTORY: 1962 Code Section 65-1964; 1952 Code Section 65-1964; 1942 Code Section 2774; 1932 Code Section 2795; Civ. C. '22 Section 496; Civ. C. '12 Section 445; Civ. C. '02 Section 398; G. S. 266; R. S. 324; 1881 (17) 1023; 1909 (26) 74; 1929 (36) 141.
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