South Carolina Code of Laws
Chapter 45 - County Treasurers And Collection Of Taxes
Section 12-45-60. Only taxes on duplicates or ordered by auditor shall be collected.

County treasurers are prohibited from collecting any tax except such as has been first entered upon the tax duplicates of their respective counties or upon the order of the auditors of such counties.
HISTORY: 1962 Code Section 65-1964; 1952 Code Section 65-1964; 1942 Code Section 2774; 1932 Code Section 2795; Civ. C. '22 Section 496; Civ. C. '12 Section 445; Civ. C. '02 Section 398; G. S. 266; R. S. 324; 1881 (17) 1023; 1909 (26) 74; 1929 (36) 141.

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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 Repealed.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.