South Carolina Code of Laws
Chapter 39 - County Auditors
Section 12-39-360. Extension of date for filing returns and payment of property taxes.

A county may extend the date for filing returns and the payment of property taxes for persons serving with the United States Armed Forces or National Guard in or near a hazard duty zone.
HISTORY: 2003 Act No. 9, Section 1, eff April 21, 2003.

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 Repealed.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.