South Carolina Code of Laws
Chapter 39 - County Auditors
Section 12-39-310. Duty to respond to questions regarding value of real estate and valuation of personal property.

A county auditor shall respond to all inquiries of him by the department regarding the value of real estate of the county and the valuations of the different classes of personal property for taxation and other matters the department considers of interest to the public or of value to it in the discharge of the duties of the department. These responses must be made in the form and must contain the details the department prescribes.
HISTORY: 1962 Code Section 65-1792; 1952 Code Section 65-1792; 1942 Code Section 2729; 1932 Code Section 2729; Civ. C. '22 Section 461; Civ. C. '12 Section 409; Civ. C. '02 Section 368; G. S. 250; R. S. 302; 1881 (17) 1017; 1998 Act No. 370, Section 3; 2006 Act No. 386, Section 55.Q, eff June 14, 2006.

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 Repealed.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.