South Carolina Administrative Code

12-507.2. Auditor’s Tax Duplicates (Motor Vehicles). A. Description: Record of personal property tax assessments for motor vehicles in the county. Information includes name and address of registered owner, make of vehicle, vehicle identification number, tag number, district, rece…

12-507.20. Business Personal Property Assessment Records. A. Description: Auditor’s copies of personal property assessments made by the South Carolina Tax Commission for businesses in the county. Information includes file number, document location, address, business location, sch…

12-507.21. Supplemental Tax Returns. A. Description: Tax returns that list property tax assessments which were not included on the original return. The information is the same as the regular tax returns and is contained in the auditor’s tax duplicates. B. Retention: 3 years, then…

12-507.22. Rollbacks. A. Description: Rollback of tax assessments due to changes in the use of the property to a lower assessment usage. Information includes parcel number, legal owner, owner’s name, address, soil types, market value, remarks, date and initials, district tax year…

12-507.23. Homestead Exemption Records. A. Description: Records documenting homestead exemptions in the county. Information includes lists of persons who have applied for the exemption, reports of homestead tax exemptions and property values, records pertaining to state reimburse…

12-507.24. Military Personnel Automobile Tax Exemptions. A. Description: Tax exemption forms showing vehicles owned by military personnel who are stationed in the county, but are legal residents of other states and are subject to taxes in the state of legal residence. Information…

12-507.25. Mobile Home Records. A. Description: Records created by the Auditor pertaining to mobile homes in the county. Types of records may include mobile home moving permits, mobile home permits, and mobile home titles. B. Retention: 3 years, then destroy. HISTORY: Added by St…

12-507.26. Refunds. A. Description: Record of refunds extended for real and personal property tax overpayments. Information includes receipt number, license plate number, vehicle information, name, address, assessment, refund due amount, check number, dates, and signatures. B. Re…

12-507.27. Property Tax Returns on Aircraft. A. Description: Record of property tax returns on aircraft owners in the county. Information includes name of registrant, address, owner’s name, purchase date, registration date, aircraft home and base address, make of aircraft, serial…

12-507.28. List of Deceased County Residents. A. Description: Record of deceased county residents over age 17 sent to the Auditor. Lists originate from the County Probate Judge’s Office, Health Department, and Comptroller General. Information includes name of deceased, social sec…

12-507.29. Address Changes. A. Description: Record of address changes sent by county residents or returned mail by the post office. Information includes name, old address, and new address. B. Retention: 2 years, then destroy. HISTORY: Added by State Register Volume 26, Issue No. …

12-507.3. Tax Returns. A. Description: Individual returns of all taxable real and personal property in the county. These returns are used by the county auditor to compile the tax duplicate books each year. Information includes name and address of taxpayer, school or tax district,…

12-507.30. Vehicle Listing. A. Description: Computer printout list of all automobiles in the county. Information includes name, street, city, state, zip, license number, year, make, body, issue date, type, vehicle ID number, value plus ten percent, and signatures. B. Retention: U…

12-507.4. Auditor’s Conveyance Books. A. Description: Auditor’s record of county land conveyances which is used for tax assessment and assessment change purposes. Information includes township, date of sale, date of entry, name of seller, name of purchaser, number of acres, numbe…

12-507.5. Vehicle Registration. A. Description: Auditor’s copies of vehicle registrations which are used for tax assessment pur- poses. Information includes date, license number, serial number, weight, body, model, year make, title number, county, school district, class, annual f…

12-507.6. List of Boat Owners. A. Description: Lists printed and distributed by the South Carolina Wildlife and Marine Resources Department’s Division of Boating which include the names and addresses of all boat owners in the county along with a description of the boats owned by …

12-507.7. Abstracts of Duplicates. A. Description: Auditor’s copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of the information contained in the auditor’s tax duplicate books. B. Retention: 3 years, then des…

12-507.8. Abstracts of Real Property. A. Description: Auditor’s copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of real estate returned for taxation in the county. B. Retention: 3 years, then destroy. HISTOR…

12-507.9. Abstracts of Personal Property. A. Description: Auditor’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 destr…

12-508.1. Treasurer’s Tax Duplicates. A. Description: Schedule of all taxable real and personal property in the county with collections included. Information in the record is similar to that contained in the auditor’s tax duplicate books with the exception of the payment date, wh…

12-508.10. Audit Reports. A. Description: Printed reports documenting the annual audit of county funds. These reports, prepared by an outside accounting firm, are categorized by the various county offices and are further classified by the funds or accounts to which they relate. T…

12-508.11. General Ledgers. A. Description: One or more series of financial ledgers providing final year-to-date summary accounting data and a permanent audit trail for all fiscal receipt and disbursement transactions affecting any and all county funds and accounts, including rec…

12-508.12. General Cash Books. A. Description: Monthly records of receipts and disbursements of state, county, and school taxes. Information includes debit (receipts): month, year, date, name, receipt numbers, explanation, state, county, schools, total; and credit (disbursements)…

12-508.13. Banking Records. A. Description: Cancelled checks and deposit slips written by the county along with the statements issued by the bank. Information includes checks: date, to whom paid, amount, check number, signature of county treasurer; bank statements: list of checks…

12-508.14. Receipt Books. A. Description: Copies of receipts issued by the treasurer to persons turning over funds to him. Information includes date, number, from whom received, amount, purpose, and signature of treasur- er. B. Retention: 3 years, then destroy. HISTORY: Added by …

12-508.15. Cancelled Bonds and Coupons. A. Description: Bonds and interest coupons issued by the county which have matured and been cancelled. Information includes county, title, amount, interest percentage, date issued, principal due date, interest payment dates, description, bo…

12-508.16. Homestead Exemption Applications. A. Description: Copies of applications filed by persons who have been residents of the state for at least one year, are sixty-five years of age and over, or are totally and permanently disabled, or are legally blind who are seeking hom…

12-508.17. Abatements. A. Description: Record of tax assessment reductions for real estate taxes and personal property which were incorrect or no longer owed. Information includes year, date, receipt number, name, address account number, district, tax assessment, amount of tax ab…

12-508.18. Abstract of Delinquent Taxes. 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 assessed and paid for one fiscal year. B. Retention: 3 years, then des…

12-508.19. 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 des…

12-508.2. Treasurer’s Tax Duplicates (Motor Vehicles). A. Description: Record of personal property tax assessments and collections for motor vehicles in the county. Information includes name and address of registered owner, make of vehicle, vehicle identification number, tag numb…

12-508.20. Bankruptcy Files. A. Description: Files of bankruptcy cases involving property located in the county. Information includes legal court documents, legal papers, attached signatures, copies of tax assessment on property and other legal papers. This information is filed w…

12-508.21. Delinquent Tax Receipts. A. Description: Receipts for taxes not yet paid by property owners in the county. Information includes lot number, property number, year delinquent, delinquent amount, tax due, location of property, and name and address of property owner. B. Re…

12-508.22. Nulla Bonas List. A. Description: Lists of persons owing taxes that could not be collected. Information includes year, district, number, name, amount, and total. B. Retention: 3 years, then destroy. HISTORY: Added by State Register Volume 26, Issue No. 4, eff April 26,…

12-508.23. Claims. A. Description: Claims submitted to the Treasurer’s Office requesting refunds of personal or vehicle taxes. Information includes receipt number, owner name, tax year, millage, property description, amount of taxes paid, date paid, reason for refund, owners’ sig…

12-508.24. Daily Abstract of Property and Poll Tax Collected. A. Description: Daily record of property and poll taxes collected within each school district. Information includes date, school district number, name of person, amounts paid, bank deposit amount and name of bank. B. R…

12-508.25. Investment Records. A. Description: Reports all investments made by the county. Information includes type of investment, fund number, account number, document number, purchase date, and remarks. This information is summarized in the General Ledger. B. Retention: Perman…

12-508.26. Magistrate Reports of Fines and Fees. A. Description: Magistrates’ monthly report to the county treasurer of fines and fees collected by their offices. Information includes record of fees, names, dates, criminal and traffic dockets with amounts, offenses, officers, dis…

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…