(A) A county treasurer 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 treasurer when the treasurer 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 treasurer 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: 2001 Act No. 89, Section 62A, eff July 20, 2001; 2006 Act No. 386, Section 55.S, eff June 14, 2006; 2015 Act No. 87 (S.379), Section 33, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 33, in (A), substituted "filed with the State Treasurer" for "filed with the department".
Structure South Carolina Code of Laws
Chapter 45 - County Treasurers And Collection Of Taxes
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 12-45-75. 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 12-45-140. 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 12-45-300. Delinquent list; entry information; charge to treasurer.
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.