South Carolina Code of Laws
Title 12 - Taxation
Chapter 39 - County Auditors

Section 12-39-10. Repealed. - HISTORY: Former Section, titled Appointment, term and bond, had the...

Section 12-39-15. County auditors, continuing education requirements. - (A) A county auditor annually shall complete satisfactorily a minimum...

Section 12-39-20. Oaths of auditors. - Before entering on the duties of his office the auditor...

Section 12-39-30. Suspension and removal from office; designation of substitute. - When any county auditor shall, during a recess of the...

Section 12-39-40. Deputy auditor. - (A) A county auditor may appoint an employee in his...

Section 12-39-50. Auditor may administer oaths. - Each county auditor is authorized to administer all oaths required...

Section 12-39-60. Time and place auditor shall receive returns and make assessments. - The county auditor shall receive the returns and make the...

Section 12-39-70. Classifications for purposes of appraising and assessing personal property. - For the purpose of appraising and assessing personal property of...

Section 12-39-120. Auditor may enter and examine buildings (except dwellings) to ascertain value. - For the purpose of enabling the auditor to determine the...

Section 12-39-140. Time when tax books shall be completed. - The auditor, on or before the thirtieth day of September...

Section 12-39-150. County duplicate list. - The auditor shall enter into a book prepared for that...

Section 12-39-160. Report of property subject to special levy. - The county auditor, when there is a special levy, may,...

Section 12-39-170. Rate of taxation shall be a decimal fraction, and not less than one tenth of a mill. - The county auditors shall not be required to assess on...

Section 12-39-180. County auditor shall determine sum to be levied on items of property; minimum assessment. - A county auditor, after receiving statements of the rates and...

Section 12-39-190. Manner of entering taxes on duplicate. - The county auditor shall enter the taxes on the duplicate...

Section 12-39-200. Forms for county duplicates. - In all respects except as otherwise prescribed by Section 12-39-190,...

Section 12-39-210. Auditor's returns of omitted personal property; penalty. - The auditor shall, at any time after making his return,...

Section 12-39-220. Property omitted from duplicate; appraisal and notification; limitation of back taxes. - If the county assessor shall at any time discover that...

Section 12-39-250. Duty to correct assessments and other errors; duplicates; manner of effecting corrections; adjustments in valuation and assessment for fire damage. - (A) At any time before the tax is paid and...

Section 12-39-260. Record of sales or conveyances and resulting changes in duplicates; endorsement of deeds by auditor; fees. - (A) Each county auditor may keep a record of all...

Section 12-39-270. "Abatement book"; contents and use. - The county auditor shall keep as a permanent record in...

Section 12-39-280. Auditor shall permit inspection and use of his books. - After the county auditor has completed his assessment he shall...

Section 12-39-310. Duty to respond to questions regarding value of real estate and valuation of personal property. - A county auditor shall respond to all inquiries of him...

Section 12-39-340. Auditor shall ascertain that taxable personal property is properly listed and assessed. - In addition to other duties and responsibilities provided by law,...

Section 12-39-350. Adoption of valuations of assessor. - The auditor shall adopt valuations of the assessor and the...

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...