For the purpose of enabling the auditor to determine the value of any taxable personal property and other improvements, he may enter and fully examine all buildings and structures (except dwellings), of whatever kind, which are not by law expressly exempt from taxation.
HISTORY: 1962 Code Section 65-1764; 1952 Code Section 65-1764; 1942 Code Section 2710; 1932 Code Section 2710; Civ. C. '22 Section 442; Civ. C. '12 Section 390; Civ. C. '02 Section 349; G. S. 231; R. S. 282; 1881 (17) 1010; 2015 Act No. 87 (S.379), Section 24, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 24, substituted "value of any taxable personal property" for "value of buildings".
Structure South Carolina Code of Laws
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 12-39-190. 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 12-39-270. "Abatement book"; contents and use.
Section 12-39-280. Auditor shall permit inspection and use of his books.
Section 12-39-350. Adoption of valuations of assessor.
Section 12-39-360. Extension of date for filing returns and payment of property taxes.