2020 South Carolina Code of Laws
Title 12 - Taxation
Chapter 39 - County Auditors
Section 12-39-190. Manner of entering taxes on duplicate.

Universal Citation: SC Code § 12-39-190 (2020)

The county auditor shall enter the taxes on the duplicate retained in his own office. On the duplicate for the county treasurer, he shall enter the taxes against each parcel of real and personal property on one or more lines, opposite the name of the owner or owners.

HISTORY: 1962 Code Section 65-1773; 1952 Code Section 65-1773; 1942 Code Section 2717; 1932 Code Section 2717; Civ. C. '22 Section 449; Civ. C. '12 Section 397; Civ. C. '02 Section 356; G. S. 237; R. S. 289; 1881 (17) 1012; 2006 Act No. 386, Section 55.N, eff June 14, 2006; 2015 Act No. 87 (S.379), Section 26, eff June 11, 2015.

Effect of Amendment

2015 Act No. 87, Section 26, substituted "retained in his own office" for "retained in his own office in the number of columns as the department directs".

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