Chapter 12

12-508.27. Rollbacks. A. Description: Rollback tax differences computed when use of property changes upon conveyance of property to a new owner. Information includes name/address, tax map number, tax district, date, class, percent, acres/lots, number of improvements, assessed val…

12-508.28. Refund for Overpayment of Taxes. A. Description: Record of refunds granted for overpayment of taxes. Information includes date, receipt number, refund amount, name and address of taxpayer, and description/purpose of refund. B. Retention: 3 years, then destroy. HISTORY:…

12-508.29. Vehicle Tax Collection Register. A. Description: Record of taxes collected on vehicles owned by county residents. Information includes date, receipt number, name, district, levy, date, make, body, identification number, taxes and total taxes. B. Retention: 3 years, the…

12-508.3. Tax Receipts. A. Description: Treasurer’s copies of the receipts issued to taxpayers upon payment of county property taxes. Information includes receipt number, valuation of real property, total real, total personal, total tax levy, property tax, poll tax, road tax, dog…

12-508.4. Abstract of Annual Settlements. A. Description: Treasurer’s copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts summarize the annual settlements of the auditor’s and treasurer’s records. B. Retention: 3 years, then destroy. …

12-508.5. Abstract of Personal Property. A. Description: Treasurer’s copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of personal property returned for taxation in the county. B. Retention: 3 years, then dest…

12-508.6. Abstract of Additionals. A. Description: Treasurer’s copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of additional taxes assessed and paid in the county. B. Retention: 3 years, then destroy. HISTOR…

12-508.7. Abstract of Executions. A. Description: Treasurer’s copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of delinquent taxes which went into execution for collection by the delinquent tax collector. B. …

12-508.8. Abstract of Nulla Bonas. A. Description: Treasurer’s copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of property in the county for which no taxes could be collected. B. Retention: 3 years, then des…

12-508.9. Annual Budgets. A. Description: Printed copies of annual budgets showing projected receipts and expenditures from various offices. Approved budget appropriations are listed for each department. B. Retention: Permanent. Microfilm optional. HISTORY: Added by State Registe…

12-509.1. Tax Execution Books. A. Description: Record of delinquent taxes turned over for execution. Information includes number of tax execution, name of defaulter, date of entry, amount of taxes, and penalties collected. Later volumes may contain property valuations. B. Retenti…

12-509.2. Delinquent Tax Sales Book. A. Description: Documents the seizure, levy, and sale of property for the non-payment of taxes. Information includes name of delinquent taxpayer, address, description of property seized, record of taxes due on described property, district, acr…

12-509.3. Abatement Lists. A. Description: List maintained by the tax collector of those county taxpayers receiving abatements on their taxes. Information includes record type, date, receipt number, abatement reason, name, and amount. B. Retention: 3 years, then destroy. HISTORY:…

12-509.4. Delinquent Tax Digest. A. Description: Schedule of all taxable real estate and personal property in the county which has not been collected and is now considered delinquent. Information includes name and address of property owner, description of property, tax year, rece…

12-509.5. Nulla Bonas. A. Description: Record documenting a request for change, addition, or deletion of taxes. Infor- mation includes date, taxpayer’s name and address, year, receipt number, new receipt number, reason for change, old/new receipt number, original/new assessment, …

12-509.6. Delinquent Tax Settlement Records. A. Description: Copies of paid tax executions issued to taxpayers upon payment of taxes and penalties. Information includes tax execution receipt, name and address of owner, description of property, tax receipt number, taxes and penalt…

12-510.1. Property Record Cards. A. Description: Cards arranged by tax map sheet, block, and lot numbers which record past and present ownership, appraisal information, as well as current assessments for each parcel of property in the county. Information includes property use, re…

12-510.10. Notice of Classification, Appraisal, and Assessment. A. Description: Records notifying taxpayers of property assessments. Information includes market value, ratio, assessment, tax map number, prior market value, percent of increase, property location, subdivision, lega…

12-510.11. Rollbacks. A. Description: Used in creating the rollback tax bill which records a reduction in property taxes due to changes in the use of the property to a lower assessment usage. Information includes names, dates, map numbers, acreage, market value, use value, assess…

12-510.12. Multiple Lot Discount Applications. A. Description: Applications submitted for a multiple lot discount. Information includes tax year, name of subdivision, total number of lots, total number of lots unsold, plat reference, deed book, deed book page, location, tax maps,…

12-510.13. Mobile Home Records. A. Description: Records created by the Assessor pertaining to mobile homes in the county. Type of records may include mobile home license applications, mobile home moving permits, mobile home record cards, mobile home decal applications, mobile hom…

12-510.2. Aerial Photographs. A. Description: Aerial photographs of all real estate in the county. These photographs are used by the assessor’s office for composing the tax maps. B. Retention: Permanent. HISTORY: Added by State Register Volume 16, Issue No. 6, eff June 26, 1992.

12-510.3. Tax Maps. A. Description: Originals and copies of maps graphically representing each parcel of property in the county. Information includes location, boundaries of individual parcels, tax map sheet numbers, block numbers, lot numbers, revisions, and scale. B. Retention:…

12-510.4. Soil Maps. A. Description: Maps used by assessors to help determine assessment values for agricultural real property to be valued based on use. Information includes soil map numbers and contour lines with code numbers that are used to identify soil types. B. Retention: …

12-510.5. Applications for Special Assessment on Agricultural Real Property. A. Description: This series contains applications from those granted special tax assessments on real property used for agricultural purposes. Information includes name shown on property tax record, socia…

12-510.6. Appraisal Records. A. Description: Used to determine appraisal values of all parcels of land in the county. Informa- tion includes parcel number, building, heat area, heat pump, electric, baseboard, add-ons, fireplace, garage, carport, basement finished/unfinished, yard…

12-510.7. Property Transfer Records. A. Description: A record of property conveyances in the county, used to update tax records. Information includes name, address of seller and buyer, map number, deed reference, plat book reference number, sales price, amount sold (acreage, lots…

12-510.8. Appeals of Assessment. A. Description: Record of appeals and proceedings created as the result of an appeal from a property owner concerning the amount of taxes assessed. Information includes name, tax map number, address, and reason for appeal. B. Retention: 3 years, t…

12-510.9. Assessment Change. A. Description: Record of corrections made on assessment tax errors. Information includes tax map number, name/address of property owner, location of property, mobile home class/appraisal/as- sessment, class, acres/lots, appraisal acres or lots, impro…

12-511.1. Plans and Specifications. A. Description: Consists of blueprints and other graphic illustrations of designs submitted by contractors for the construction, reconstruction or alteration of buildings within the county. These plans and accompanying specifications are submit…

12-511.10. Zoning and Variance Materials. A. Description: Materials relating to zoning and variance requests within the county. Information includes copy of request, notes, resolutions passed, maps, charts, and opposition. B. Retention: Permanent. Microfilm optional. HISTORY: Add…

12-511.2. Building Permits. A. Description: Documents permission granted by the county to construct buildings that comply with established building codes. Information includes permit number, name and address of real estate owner, location of building, type of work (i.e. new, alte…

12-511.3. Planning and Zoning Commission Minutes. A. Description: Minutes of Planning and Zoning Commission meetings which include written descriptions of the administrative business conducted. Information includes dates of meetings, names of members present, matters discussed, a…

12-511.4. Maps, Blueprints, and Drawings. A. Description: Maps, blueprints, and drawings submitted for building projects under construc- tion. Information includes blueprints, maps, and drawings for commercial and residential projects. B. Retention: (1) Blueprints and/or Sepia fo…

12-511.5. Permits - Gas, Electrical, Mechanical, Plumbing. A. Description: Records documenting permission granted by the county to perform electrical, mechanical, plumbing and gas work that complies with codes. Information includes application form, date, issued by, permit number…

12-511.6. Sign Permits. A. Description: Records documenting permission granted by the county to erect a sign. Informa- tion includes application form, date, issued by, permit number, site address, business name, phone number, cost, completion date and signature of owner. B. Reten…

12-511.7. Septic Tank Permits. A. Description: Documents permission granted by the county to builders or developers for installing septic tank systems that meet the county’s building codes. Information includes tank size, size of drainfills, and property location. B. Retention: 3…

12-511.8. Inspection Records. A. Description: Documents inspections conducted to buildings under construction within the county to insure compliance with county building codes. Information includes builder’s representative requesting each inspection, date performed, outcome of in…

12-511.9. Subdivision Files. A. Description: Records documenting the planning and approval stages in the development of a subdivision in the county. Information includes subdivision plats, correspondence and approvals from the Planning Commission. B. Retention: Permanent. Microfi…

12-512.1. Index to Veterans Files. A. Description: Serves as a finding aid to the Veterans Files. The index is arranged alphabetically by name of veteran and contains the following information: name, address, service number, date of entry into service, discharge date, and numeric…

12-512.2. Veterans Files. A. Description: Records used to assist ex-servicemen in securing the benefits to which they are entitled under the provisions of federal legislation and under the terms of insurance policies issued by the federal government for their benefit. Various typ…

12-513.1. Maintenance and Repair Records. A. Description: Record of maintenance and repairs performed on county owned vehicles. Infor- mation includes department, FRS class code, vehicle type/number, date in, time in, odometer reading, date completed, time completed, down time, h…

12-513.2. Fuel System Reports. A. Description: Report of the regular and diesel fuel dispensed at the county fuel depot. Information includes equipment number, date, time, employee number, card number, mileage, product code, quantity, expense charged and totals for equipment numb…

12-513.3. Work Orders. A. Description: Work orders for the repair and maintenance of vehicles and equipment. Informa- tion includes type of service requested, parts and labor required. B. Retention: 3 years, then destroy. HISTORY: Added by State Register Volume 26, Issue No. 4, e…

12-513.4. County Vehicle Accident Files. A. Description: Documents accidents involving county vehicles. Information includes dates of accident, department involved, parties involved, vehicle county number, damage estimates, and settlements. B. Retention: 3 years, then destroy. HI…

12-514.1. Library Board Meeting Minutes and Agendas. A. Description: Record of proceedings at meetings of the Library Board. Information includes dates and times of meetings, members present, informational items, Director’s Report Summary, Public Service Report Summary, financial…

12-514.2. Patron List. A. Description: List of all library card holders. Information includes name and address, telephone number, place of employment (if applicable), school (if applicable), and signature of cardholder or parent. B. Retention: Until superseded, then destroy. HIST…

12-514.3. Shelf List. A. Description: Record of each volume in the library. Information includes call number, author, title, publication date, acquisition date, description of book, and type book. B. Retention: Until superseded, then destroy. HISTORY: Added by State Register Volu…

12-515.1. Patient Care Form. A. Description: Records consist of DHEC forms completed by the attending paramedic listing the drug usage and other relevant data on the emergency call. Also includes payment authorization/bill- ing forms. Records may be used by attorneys in litigatio…

12-515.2. Dispatch Cards for 911 Emergency Calls. A. Description: Forms documenting emergency calls dispatched to the Fire Department, the Sheriff’s Department, the Police Department or to Emergency Medical Services. Information includes dispatch number, location, incident type, …