The county auditor, when there is a special levy, may, when he has completed the tax duplicates, report to the county superintendent of education, the chairman of the county board of education, and the chairmen of the boards of trustees of the school districts, by school districts, the amount of taxable property subject to such levy.
HISTORY: 1962 Code Section 65-1769; 1952 Code Section 65-1769; 1942 Code Sections 2708, 5364; 1932 Code Sections 2708, 5393; Civ. C. '22 Sections 440, 2637; Civ. C. '12 Sections 388, 1769; Civ. C. '02 Sections 347, 1220; G. S. 229a; R. S. 280; 1890 (20) 718; 1896 (22) 165; 1958 (50) 1907; 2015 Act No. 87 (S.379), Section 25, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 25, substituted "may" for "shall".
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.