South Carolina Code of Laws
Chapter 45 - County Treasurers And Collection Of Taxes
Section 12-45-10. Repealed.

HISTORY: Former Section, titled Appointment, oath and bond of county treasurer, had the following history: 1962 Code Section 65-1951; 1952 Code Section 65-1951; 1942 Code Section 2769; 1932 Code Sections 2816, 2789, 4041, 4398; 1925 (34) 122; 1929 (36) 93; 1930 (36) 1174; 1932 (37) 1262; 1934 (38) 1222, 1427; 1935 (39) 171; 1940 (41) 1748. Repealed by 2015 Act No. 87, Section 32, eff June 11, 2015.

Next >>

Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 12 - Taxation

Chapter 45 - County Treasurers And Collection Of Taxes

Section 12-45-10. Repealed.

Section 12-45-15. County treasurers; continuing education requirements.

Section 12-45-17. County tax collector education requirements.

Section 12-45-20. Term of office; failure to complete term.

Section 12-45-30. Suspension and removal from office.

Section 12-45-35. Deputy treasurer.

Section 12-45-40. Publication of notice of certain tax rates.

Section 12-45-60. Only taxes on duplicates or ordered by auditor shall be collected.

Section 12-45-70. Time for paying taxes; manner of collection; receipts for payment; delegation of collection of taxes.

Section 12-45-75. Installment payments of property tax.

Section 12-45-78. Refund of overpayments.

Section 12-45-80. County treasurer may attend at convenient places to collect tax.

Section 12-45-90. Media of payment.

Section 12-45-115. Institution of collection proceedings when check for payment of taxes or fees is returned unpaid.

Section 12-45-120. Procedure in case of delinquent personal tax where taxpayer resides or has property in another county.

Section 12-45-140. Apportionment of taxes and costs in case of transfer subsequent to assessment.

Section 12-45-150. Apportionment, prior to sale under tax execution, in case of mortgaged property.

Section 12-45-160. Procedure in apportionment cases.

Section 12-45-170. Apportionment applies to municipal taxes.

Section 12-45-180. Penalties on delinquent taxes; collection; execution.

Section 12-45-185. Waiver of penalties.

Section 12-45-220. Investments by county treasurers.

Section 12-45-260. Monthly report to county supervisor.

Section 12-45-280. Monthly report to county superintendent of education; books shall be open to public; violations.

Section 12-45-300. Delinquent list; entry information; charge to treasurer.

Section 12-45-390. Procedure for levy, collection and distribution of property taxes in territory annexed by one county from another.

Section 12-45-400. Delegation of duty to seize property of defaulting taxpayer.

Section 12-45-410. Application of payments by delinquent taxpayers.

Section 12-45-420. Waiver, dismissal or reduction of penalty based on error by county.

Section 12-45-430. Issuance of tax receipt; conditions; acceptance of lesser amount.