If the county assessor shall at any time discover that any real estate or new structure, addition, or improvement duly returned and appraised for taxation, has been omitted from the duplicate, he shall immediately appraise it and notify the auditor. Upon receiving notification from the assessor, the auditor shall charge it on the duplicate with the taxes of the current year and the simple taxes of each preceding year it may have escaped taxation subject to the limitations contained in this section. And if the owner of any real estate or new structure, addition, or improvement thereon, subject to taxation, has not returned or reported it for taxation, according to the requirements of this chapter, and it has not been appraised for taxation, the assessor shall, upon discovery thereof, appraise it and, upon notification from the assessor, the auditor shall charge it upon the duplicate, with the taxes of the then current year and the taxes of each preceding year it may have escaped taxation, and all applicable penalties upon such taxes of preceding years subject to the limitations contained in this section. The adjustments determined by the assessor may not extend back more than three prior years from the year the adjustments are determined but in no event back to a prior year before the year the addition on improvement was made. The term "improvement" for purposes of this section means a change to any real estate or structure which betters the value thereof while not constituting regular maintenance.
HISTORY: 1962 Code Section 65-1776; 1952 Code Section 65-1776; 1942 Code Section 2718; 1932 Code Section 2718; Civ. C. '22 Section 450; Civ. C. '12 Section 398; Civ. C. '02 Section 357; G. S. 238; R. S. 290; 1881 (17) 1012; 2015 Act No. 87 (S.379), Section 28, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 28, rewrote the section.
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.