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41 chapters · 1,363 sections in this title.
S.C. Code Ann. § 12-39-120 Auditor may enter and examine buildings (except dwellings) to ascertain value
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For the purpose of enabling the auditor to determine the value of any taxable personal property and other improvements, he may enter and fully examine all buildings and structures (except dwellings), of whatever kind, which are not by law expressly exempt from taxation.
S.C. Code Ann. § 12-39-140 Time when tax books shall be completed
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The auditor, on or before the thirtieth day of September of each year, shall make up and complete the tax books of the county, as required in Section 12-39-150.
S.C. Code Ann. § 12-39-15 County auditors, continuing education requirements
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(A) A county auditor annually shall complete satisfactorily a minimum of eighteen hours of continuing education courses that the department establishes or causes to be established. Failure to complete satisfactorily these courses in any year results in the auditor forfeiting one …
S.C. Code Ann. § 12-39-150 County duplicate list
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The auditor shall enter into a book prepared for that purpose, in a manner as the department prescribes, a complete list or schedule of all taxable property in his county and the value of it as equalized. The list or schedule must be arranged so that each separate parcel of real …
