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2020 South Carolina Code of Laws
Title 12 - Taxation
Chapter 39 - County Auditors
Section 12-39-350. Adoption of valuations of assessor.
Universal Citation: SC Code § 12-39-350 (2020)
The auditor shall adopt valuations of the assessor and the department. If the auditor discovers that any personal property required by law to be assessed by the department has been omitted, he shall notify the department that the personal property has been omitted and the department shall be required to appraise and assess the omitted personal property.
HISTORY: 1975 (59) 248; 1976 Act No. 618, Section 9.
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