South Carolina Code of Laws
Chapter 39 - County Auditors
Section 12-39-40. Deputy auditor.

(A) A county auditor may appoint an employee in his office to be his deputy. The appointment must be filed with the State Treasurer and the governing body of that county. When the appointment is filed, the deputy may act for and on behalf of the county auditor when the auditor is incapacitated by reason of a physical or mental disability or during a temporary absence.
(B) If there is a vacancy in the office of county auditor by reason of death, resignation, or disqualification, the appointed deputy shall carry out the duties of the office until a successor is appointed or elected and qualified.
HISTORY: 1962 Code Section 65-1750; 1952 Code Section 65-1750; 1942 Code Section 2700; 1941 (42) 36; 1958 (50) 1907; 2001 Act No. 89, Section 62B, eff July 20, 2001; 2015 Act No. 87 (S.379), Section 22, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 22, in (A), substituted "State Treasurer" for "Comptroller General".

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 Repealed.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.