County Auditors

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. County Auditors

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Section
12-39-10

Repealed.

Section
12-39-15

County auditors, continuing education requirements.

Section
12-39-20

Oaths of auditors.

Section
12-39-30

Suspension and removal from office; designation of substitute.

Section
12-39-40

Deputy auditor.

Section
12-39-50

Auditor may administer oaths.

Section
12-39-60

Time and place auditor shall receive returns and make assessments.

Section
12-39-70

Classifications for purposes of appraising and assessing personal property.

Section
12-39-120

Auditor may enter and examine buildings (except dwellings) to ascertain value.

Section
12-39-140

Time when tax books shall be completed.

Section
12-39-150

County duplicate list.

Section
12-39-160

Report of property subject to special levy.

Section
12-39-170

Rate of taxation shall be a decimal fraction, and not less than one tenth of a mill.

Section
12-39-180

County auditor shall determine sum to be levied on items of property; minimum assessment.

Section
12-39-190

Manner of entering taxes on duplicate.

Section
12-39-200

Forms for county duplicates.

Section
12-39-210

Auditor's returns of omitted personal property; penalty.

Section
12-39-220

Property omitted from duplicate; appraisal and notification; limitation of back taxes.

Section
12-39-250

Duty to correct assessments and other errors; duplicates; manner of effecting corrections; adjustments in valuation and assessment for fire damage.

Section
12-39-260

Record of sales or conveyances and resulting changes in duplicates; endorsement of deeds by auditor; fees.

Section
12-39-270

"Abatement book"; contents and use.

Section
12-39-280

Auditor shall permit inspection and use of his books.

Section
12-39-310

Duty to respond to questions regarding value of real estate and valuation of personal property.

Section
12-39-340

Auditor shall ascertain that taxable personal property is properly listed and assessed.

Section
12-39-350

Adoption of valuations of assessor.

Section
12-39-360

Extension of date for filing returns and payment of property taxes.