South Carolina Code of Laws
Title 12 - Taxation
Chapter 45 - County Treasurers And Collection Of Taxes

Section 12-45-10. Repealed. - HISTORY: Former Section, titled Appointment, oath and bond of county...

Section 12-45-15. County treasurers; continuing education requirements. - (A) A county treasurer annually shall complete satisfactorily a minimum...

Section 12-45-17. County tax collector education requirements. - (A) A person serving as the county tax collector shall...

Section 12-45-20. Term of office; failure to complete term. - The county treasurer shall hold office for four years and...

Section 12-45-30. Suspension and removal from office. - A county treasurer shall be subject to suspension and removal...

Section 12-45-35. Deputy treasurer. - (A) A county treasurer may appoint an employee in his...

Section 12-45-40. Publication of notice of certain tax rates. - Immediately upon the receipt of the tax duplicate for the...

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...

Section 12-45-70. Time for paying taxes; manner of collection; receipts for payment; delegation of collection of taxes. - (A) All taxes are due and payable between the thirtieth...

Section 12-45-75. Installment payments of property tax. - (A)(1) The governing body of a county may by ordinance...

Section 12-45-78. Refund of overpayments. - If a homestead exemption is granted pursuant to Section 12-37-250...

Section 12-45-80. County treasurer may attend at convenient places to collect tax. - The county treasurers of the respective counties may attend at...

Section 12-45-90. Media of payment. - Taxes are payable in the following kinds of funds and...

Section 12-45-115. Institution of collection proceedings when check for payment of taxes or fees is returned unpaid. - If an uncertified check is accepted by a county treasurer...

Section 12-45-120. Procedure in case of delinquent personal tax where taxpayer resides or has property in another county. - If, after the return of any personal tax by any...

Section 12-45-140. Apportionment of taxes and costs in case of transfer subsequent to assessment. - When the title or an interest in real or personal...

Section 12-45-150. Apportionment, prior to sale under tax execution, in case of mortgaged property. - Upon application at any time prior to sale under tax...

Section 12-45-160. Procedure in apportionment cases. - The rights granted by Sections 12-45-140 and 12-45-150 shall exist...

Section 12-45-170. Apportionment applies to municipal taxes. - Whenever any property shall be discharged in the manner provided...

Section 12-45-180. Penalties on delinquent taxes; collection; execution. - (A) When the taxes and assessments or any portion of...

Section 12-45-185. Waiver of penalties. - Notwithstanding the provisions of Section 12-45-180, the county treasurer may...

Section 12-45-220. Investments by county treasurers. - (A) A county treasurer may invest or reinvest any sum...

Section 12-45-260. Monthly report to county supervisor. - The county treasurer may monthly report to the chief administrative...

Section 12-45-280. Monthly report to county superintendent of education; books shall be open to public; violations. - The county treasurer shall on the fifteenth day of each...

Section 12-45-300. Delinquent list; entry information; charge to treasurer. - The auditor shall take from the duplicate previously provided to...

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

Section 12-45-400. Delegation of duty to seize property of defaulting taxpayer. - When a county treasurer or tax collector is charged by...

Section 12-45-410. Application of payments by delinquent taxpayers. - Any taxes paid by a delinquent taxpayer to a county...

Section 12-45-420. Waiver, dismissal or reduction of penalty based on error by county. - Notwithstanding another provision of law a committee composed of the...

Section 12-45-430. Issuance of tax receipt; conditions; acceptance of lesser amount. - A county treasurer may not issue a tax receipt to...