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2017 South Carolina Code of Laws
Title 4 - Counties
CHAPTER 25 - REGULATION OF BUILDING CONSTRUCTION
Section 4-25-260. Additional tax penalty on improvements not taxed for lack of permit.
Universal Citation: SC Code § 4-25-260 (2017)
The auditor may impose, in addition to any other penalty provided by law, an additional tax of fifty percent of the taxes payable in respect of any improvements which shall not have been taxed by reason of the failure to obtain such permit. The amount of such penalty shall be a lien upon the property for ten years.
HISTORY: 1962 Code Section 14-400.625; 1961 (52) 716.
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