The auditor shall, at any time after making his return, if he ascertain that any personal property in his county has not been listed, list it and make return thereof, with the valuation thereof as fixed by the owner or himself and the name of the owner or person to whom it is taxable, and he shall charge it on the duplicate for taxation, adding ten per cent to the value as returned as penalty.
HISTORY: 1962 Code Section 65-1775; 1952 Code Section 65-1775; 1942 Code Section 2706; 1932 Code Section 2706; Civ. C. '22 Section 438; Civ. C. '12 Section 386; Civ. C. '02 Section 345; G. S. 229; R. S. 279; 1881 (17) 1009; 1928 (35) 1245.
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.