South Carolina Code of Laws
Chapter 39 - County Auditors
Section 12-39-20. Oaths of auditors.

Before entering on the duties of his office the auditor must take the oath prescribed by the Constitution.
HISTORY: 1962 Code Section 65-1748; 1952 Code Section 65-1748; 1942 Code Section 2698; 1932 Code Sections 2698, 4041, 4398; Civ. C. '22 Section 433; Civ. C. '12 Section 381; Civ. C. '02 Section 339; G. S. 221; R. S. 272; 1881 (17) 1007; 1897 (22) 439; 1913 (28) 43, 146; 1914 (28) 400, 617, 619, 627; 1915 (29) 420, 445, 447, 515, 532; 1916 (29) 754, 793, 798, 799, 804; 1917 (30) 120, 121; 1918 (30) 798; 1919 (31) 75, 127, 132, 164; 1920 (31) 1041; 1922 (32) 774; 1923 (33) 544; 1924 (33) 978; 1925 (34) 88, 121, 144; 1928 (35) 1148; 1929 (36) 1, 93, 210; 1930 (36) 1173; 1931 (37) 31, 66; 1933 (38) 152; 1934 (38) 1222, 1230, 1428; 1935 (39) 171; 1940 (41) 1748.

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Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 12 - Taxation

Chapter 39 - County Auditors

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 Repealed.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.