reglab/housing_qa huggingface dataset:
SC Code § 12-37-760 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-760. Auditor shall make return of personal property when individual does not; examination under oath; investigation.

 If any person shall refuse or neglect to make out and deliver to the auditor a statement of personal property, as provided in this chapter, or shall refuse or neglect to make and subscribe an oath as to the truth of such statement, or any part thereof, or in case of sickness or absence of such person the auditor shall proceed to ascertain, as near as may be, and make up and return a statement of the personal property, and the value thereof, with which such person shall be charged for taxation, according to the provisions of this chapter. To enable such auditor to make up such statement, he may examine any person under oath and ascertain, from general reputation and his own knowledge of facts, the character and value of the personal property of the person thus absent or sick or refusing or neglecting to list or swear. The auditor may return the lists so made up by him endorsed "Refused to List", "Refused to Swear", "Absent", or "Sick", as the case may be, and in his return, in tabular form, may write such words opposite the names of each of the persons so refusing or neglecting to list or swear or absent or sick.  HISTORY: 1962 Code Section 65-1632; 1952 Code Section 65-1632; 1942 Code Section 2691; 1932 Code Section 2691; Civ. C. '22 Section 426; Civ. C. '12 Section 374; Civ. C. '02 Section 332; G. S. 214; R. S. 265; 1881 (17) 1004; 2015 Act No. 87 (S.379), Section 9, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 9, substituted "The auditor may return" for "The auditor shall return", and "may write such words" for "shall write such words".
SC Code § 12-37-780 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-780. Procedure in case of suspected evasion or false return of personal property; notice to taxpayer; examination under oath.

 If the county auditor shall suspect or be informed that any person has evaded making a return, has made a false return or has not made a full return of his personal property for taxation or that the valuation returned is less than it should have been, according to the rules prescribed by this chapter, he shall at any time before the settlement with the treasurer for the year, notify such person to appear before him at his office at a time fixed in such notice, together with such other person or persons as the auditor may desire to examine and such person, together with any witness called, shall be examined by the auditor under oath, touching the personal property and the value thereof of such person and everything which may tend to show the true amount such person should have returned for taxation.  HISTORY: 1962 Code Section 65-1634; 1952 Code Section 65-1634; 1942 Code Section 2719; 1932 Code Section 2719; Civ. C. '22 Section 451; Civ. C. '12 Section 399; Civ. C. '02 Section 358; G. S. 239, R. S. 291; 1881 (17) 1013.
SC Code § 12-37-800 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-800. Penalty for failure to list real or personal property; penalty for making false return, understating tax liability, or disregarding rules.

 (A) If a person fails to list the real or personal property required by law to be listed in any one year, the value of the property may be charged against the person for taxation with a ten percent penalty added, and the taxes and penalty collected as in other cases.  (B) In addition to any other penalty, a person who intentionally makes a false return, wilfully attempts to understate tax liability, or recklessly or intentionally disregards applicable rules or regulations must be assessed a penalty equal to twenty-five percent of the taxes due.  (C) Upon good cause shown, the department may waive or reduce the penalty imposed pursuant to this section.  HISTORY: 1962 Code Section 65-1636; 1952 Code Section 65-1636; 1942 Code Section 2692; 1932 Code Section 2692; Civ. C. '22 Section 427; Civ. C. '12 Section 375; Civ. C. '02 Section 333; G. S. 215; R. S. 266; 1881 (17) 1005; 1928 (35) 1245; 1973 (58) 764; 1986 Act No. 482, Section 3; 1988 Act No. 344, Section 1; 1994 Act No. 516, Section 30.
SC Code § 12-37-810 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-810. Penalty where taxpayer makes wilful false return; unintentional mistake.

 The county auditor, when he shall deem it necessary, may adjourn the examination provided for in Section 12-37-780 from time to time, and if he shall find that the person examined has intentionally made a false return or returned his property for taxation at less than its fair cash value, he shall determine what amount should have been returned by such person and add ten per cent thereto as penalty and charge such property, with such penalty, against such person on the duplicate, with the taxes of the current year and the taxes of each preceding year it may have escaped taxation, with twenty per cent penalties upon such taxes of preceding years. But if he shall find the party committed merely an unintentional mistake in his return, he shall add such amount as he may deem just to such return and charge the person with the simple taxes thereon.  HISTORY: 1962 Code Section 65-1637; 1952 Code Section 65-1637; 1942 Code Section 2720; 1932 Code Section 2720; Civ. C. '22 Section 452; Civ. C. '12 Section 400; Civ. C. '02 Section 359; G. S. 241; R. S. 292; 1881 (17) 1014; 1928 (35) 1245.
SC Code § 12-37-820 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-820. Payment of expenses of examination.

 If upon the examination provided for in Section 12-37-780 the return made to or by the auditor shall be found to be correct, the expenses of the examination shall be paid by the county auditor, out of the county treasury. But if it shall be found that the return, as made, was erroneous, whether intentionally so or not, or that no return was made, the auditor shall pay the expenses of the examination out of the county treasury and charge them to the person examined on the duplicate, in addition to any penalty charged in any such case. Any such amount shall be collected, with the taxes of such person, to reimburse the treasury of the county for the expenses paid as aforesaid.  HISTORY: 1962 Code Section 65-1638; 1952 Code Section 65-1638; 1942 Code Section 2721; 1932 Code Section 2721; Civ. C. '22 Section 453; Civ. C. '12 Section 401; Civ. C. '02 Section 360; G. S. 242; R. S. 293; 1881 (17) 1014.
SC Code § 12-37-830 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-830. Allowable expenses.

 The expenses to be allowed upon the examination provided for by Section 12-37-780 shall be for serving the notice or notices, the fees allowed to sheriffs and constables for serving a summons and, to witnesses, the fees allowed to witnesses in suits before a magistrate's court.  HISTORY: 1962 Code Section 65-1639; 1952 Code Section 65-1639; 1942 Code Section 2722; 1932 Code Section 2722; Civ. C. '22 Section 454; Civ. C. '12 Section 402; Civ. C. '02 Section 361; G. S. 243; R. S. 294; 1881 (17) 1014.
SC Code § 12-37-840 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-840. Assessment as a part of collection; auditor may secure full return.

 The assessment of property for taxation shall be deemed and held to be a step in the collection of taxes, and Section 12-37-780 shall be construed to give full and complete power to the county auditor, independent of any right conferred upon the county boards of assessors or other officers, to secure a full and complete return of property for taxation in all cases as expressed in said sections, whether a previous return shall have been fraudulently or otherwise improperly or incompletely made or not.  HISTORY: 1962 Code Section 65-1639.1; 1952 Code Section 65-1639.1; 1942 Code Section 2724; 1932 Code Section 2724; Civ. C. '22 Section 456; Civ. C. '12 Section 404; Civ. C. '02 Section 363; R. S. 296; 1892 (21) 81; 1902 (23) 790.
SC Code § 12-37-890 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-890. Place where property shall be returned for taxation.

 All property used in any business, furniture, and supplies used in hotels, restaurants and other houses of public resort, personal property used in or in connection with storehouses, manufactories, warehouses, or other places of business, all personal property and merchants' and manufacturers' stock and capital shall be returned for taxation and taxed in the county, city, and town in which it is situated. All shares of stock in incorporated banks located in this State shall be returned for taxation and taxed in the county, city, or town in which the bank is located. All property of deceased persons shall be returned for taxation and taxed in the county where administration may be legally granted, until distribution thereof and payment may be made to the parties entitled thereto. All other personal property shall be returned for taxation and taxed at the place where the owner thereof shall reside at the time of listing the same, if the owner resides in this State; if not, at the residence of the person having it in charge. And all real estate shall be taxed in the county, city, ward, or town where it is located. The owners of real property situate partly within and partly without any incorporated town or city shall list the part in the town or city separately from the part outside the incorporated limits thereof.  HISTORY: 1962 Code Section 65-1643; 1952 Code Section 65-1643; 1942 Code Section 2606; 1932 Code Section 2606; Civ. C. '22 Section 346; Civ. C. '12 Section 298; Civ. C. '02 Section 270; G. S. 175; R. S. 227; 1881 (17) 989; 1901 (23) 615; 2015 Act No. 87 (S.379), Section 11, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 11, in the first sentence, substituted "All property used" for "All horses, neat cattle, mules, asses, sheep, hogs, dogs, wagons, carts and other vehicles used", inserted a comma following "warehouses" and "city", and deleted "on farms" following "all personal property"; deleted the former second sentence, relating to bankers' capital and personal assets; in the second sentence, inserted a comma following "city"; in the fourth sentence, inserted "resides" before "in this State"; and in fifth sentence, inserted a comma following "ward".
SC Code § 12-37-900 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-900. Personal property tax returns; exception for certain manufacturers.

 Every person required by law to list property shall, annually, between the first day of January and the first day of March, make out and deliver to the assessor of the county in which the property is by law to be returned for taxation a statement, verified by his oath, of all the real estate which has been sold or transferred since the last listing of property for which he was responsible and to whom, and of all real property possessed by him, or under his control, on the thirty-first day of December next preceding, either as owner, agent, parent, spouse, guardian, executor, administrator, trustee, receiver, officer, partner, factor, or holder with the value thereof, on such thirty-first day of December, at the place of return, estimating according to the rules prescribed by law.  A manufacturer not under a fee agreement is not required to return personal property for ad valorem tax purposes if the property remains in this State at a manufacturing facility that has not been operational for one fiscal year and the personal property has not been used in operations for one fiscal year. The personal property is not required to be returned until the personal property becomes operational in a manufacturing process or until the property has not been returned for ad valorem tax purposes for four years, whichever is earlier. A manufacturer must continue to list the personal property annually and designate on the listing that the personal property is not subject to tax pursuant to this section.  HISTORY: 1962 Code Section 65-1644; 1952 Code Section 65-1644; 1942 Code Section 2607; 1932 Code Section 2607; Civ. C. '22 Section 347; Civ. C. '12 Section 299; Civ. C. '02 Section 271; G. S. 176; R. S. 228; 1881 (17) 990; 1887 (19) 798; 1926 (34) 981; 1959 (51) 350; 1960 (51) 1950; 2008 Act No. 313, Section 1, eff June 12, 2008; 2015 Act No. 87 (S.379), Section 12, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 12, in the first paragraph, substituted "deliver to the assessor" for "deliver to the auditor", and deleted "and personal" before "property possessed by him", and deleted the prior text relating to exceptions and waivers.
SC Code § 12-37-905 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-905. Required date for filing property tax returns.

 Notwithstanding any other provision of this title, every person required by law to make a property tax return to the county auditor must file the return with the county auditor on or before April thirtieth for property owned as of the preceding December thirty-first.  HISTORY: 1991 Act No. 111, Section 3(A).
SC Code § 12-37-935 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-935. Maximum percentage depreciation; trust fund for tax relief.

 (A) Except as provided in Section 12-37-930 for custom molds and dies used in the conduct of manufacturing electronic interconnection component assembly devices for computers and computer peripherals, and equipment used in the manufacture of tires by manufacturers who employ more than five thousand employees in this State and have over one billion dollars in capital investment in this State, the original cost must not be reduced more than the percentage provided in the following schedule:  Property Tax Year Maximum Percentage Depreciation Before 1997 80 percent 1997 83.3 percent 1998 86.6 percent After 1998 90 percent.   (B) Annually as provided in Section 11-11-150, there is credited to the Trust Fund for Tax Relief an amount sufficient to reimburse all local taxing entities the amount of revenue not collected as a result of the additional depreciation more than eighty percent allowed for manufacturer's machinery and equipment pursuant to this section. No reimbursement is allowed for any depreciation allowed in connection with custom molds and dies used in the conduct of manufacturing electronic interconnection component assembly devices for computers and computer peripherals and equipment used in the manufacture of tires by manufacturers who employ more than five thousand employees in this State and have over one billion dollars in capital investment in this State. Reimbursements must be paid from the fund in the manner provided in Section 12-37-270, mutatis mutandis.  HISTORY: 1996 Act No. 458, Part II, Section 8A; 1998 Act No. 419, Part II, Section 29E.
SC Code § 12-37-940 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-940. Valuation of certain kinds of personal property.

 The following articles of personal property shall be valued for taxation, as follows, to wit: leasehold estates held for any definite term, at the yearly value thereof to the lessee; annuities, at the yearly value thereof to the owner at the time of listing; and leasehold estates held on perpetual lease or for a term certain renewable forever at the option of the lessee, at the full value of the land.  HISTORY: 1962 Code Section 65-1649; 1952 Code Section 65-1649; 1942 Code Section 2697; 1932 Code Section 2697; Civ. C. '22 Section 432; Civ. C. '12 Section 380; Civ. C. '02 Section 338; G. S. 220; R. S. 271; 1881 (17) 1006; 2015 Act No. 87 (S.379), Section 13, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 13, amended the section by deleting determination of value of money, bank bills, and like items.
SC Code § 12-37-950 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-950. Valuation of certain leasehold estates as real estate.

 When any leasehold estate is conveyed for a definite term by any grantor whose property is exempt from taxation to a grantee whose property is not exempt, the leasehold estate shall be valued for property tax purposes as real estate.  HISTORY: 1962 Code Section 65-1649.1; 1957 (50) 89.
SC Code § 12-37-975 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-975. Filing of amended return.

 The Department of Revenue may permit any person to substitute an amended return for the original return up to the last day prescribed for filing the return, including any extension of time granted by the department. The department in its discretion may accept or reject an amended return filed after the time prescribed for filing the return. An amended return may not operate to start or extend the limitation period for assessment and collection of taxes.  HISTORY: 1986 Act No. 303, Section 1; 1993 Act No. 181, Section 203.
SC Code § 12-37-1110 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-1110. "Personal property in transit" defined; such property acquires no situs for tax purposes; liberal construction of "no situs" status.

 Personal property in transit through this State is personal property, goods, wares and merchandise: (a) Which is moving in interstate commerce through or over the territory of this State; or (b) which was consigned to a warehouse, public or private, within this State from without this State for storage in transit to a final destination outside of this State whether specified when transportation begins or afterward. Such property is deemed to have acquired no situs in this State for purposes of property taxation, and such "no situs" property shall not acquire situs so as to become subject to property taxation by virtue of the fact that while in the warehouse the property is assembled, bound, joined, processed, disassembled, divided, cut, broken in bulk, relabeled or repackaged. The "no situs" status granted herein shall be liberally construed to effect the purposes of this article.  HISTORY: 1962 Code Section 65-1655; 1962 (52) 1964.
SC Code § 12-37-1120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-1120. "In transit" property; records to be kept by warehouses; inspection of records; computations; claiming "no situs" status.

 All property claimed to be "no situs" under this article shall be designated as being "in transit" upon the books and records of the warehouse wherein it is located, which books and records of the warehouse shall contain a full, true and correct inventory of all such property. The books and records of any such warehouse with reference to any such "in transit" property shall be at all times open to the inspection of all taxing authorities of this State and of any political subdivision thereof. Any person making claim to "no situs" status on any property as provided for by this article shall determine the percentage of amount of "no situs" property by dividing the total property shipped during the entire latest period located in South Carolina, not exceeding thirty-six months, into the total property shipped outside the State of South Carolina during the same period. The percentage determined in accordance with this section shall be applied to the inventory on hand on the last day of the accounting period of the person to determine the amount of "no situs" property.  Any person making claim to "no situs" status of any property under this article shall do so in the form and manner prescribed by the South Carolina Department of Revenue and all such claims shall be accompanied by a certification of the warehouseman as to the percentage used.  HISTORY: 1962 Code Section 65-1655.1; 1962 (52) 1964; 1967 (55) 553; 1993 Act No. 181, Section 204.
SC Code § 12-37-1130 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-1130. Penalties for false statements.

 If any person shall wilfully deliver any statement to the South Carolina Department of Revenue concerning "no situs" property containing a false statement of a material fact, whether it be an owner, shipper, his agent or a storage or warehouseman or his agent, he shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not less than one hundred dollars nor more than five hundred dollars, or by imprisonment of not less than ten days nor more than six months.  HISTORY: 1962 Code Section 65-1655.3; 1962 (52) 1964; 1993 Act No. 181, Section 205.
SC Code § 12-37-1140 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-1140. Penalties for evasion of assessment or levy of taxes.

 If any owner, shipper or his agent shall by misrepresentation, concealment or violation of the provisions of this article evade assessment or the levy of taxes on property not defined herein to be personal property in transit through this State, he shall be liable in the sum of the taxes evaded which would otherwise have been levied against his property and which together with a penalty of twenty-five per cent of such taxes shall be levied and collected in accordance with methods and procedures set out in Article 5, Chapter 37, Title 12.  HISTORY: 1962 Code Section 65-1655.4; 1962 (52) 1964.
SC Code § 12-37-1310 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-1310. "Manufacturer" defined.

 Every person engaged in making, fabricating or changing things into new forms for use or in refining, rectifying or combining different materials for use shall be held to be a "manufacturer."  HISTORY: 1962 Code Section 65-1661; 1952 Code Section 65-1661; 1942 Code Section 2632; 1932 Code Section 2632; Civ. C. '22 Section 355; Civ. C. '12 Section 302; Civ. C. '02 Section 273; G. S. 210; R. S. 231; 1881 (17) 992.
SC Code § 12-37-1610 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-1610. Returns of railroad companies to Department of Revenue.

 The President or designated agent of every railroad company, whose track or roadbed, or any part thereof, is located in this State, shall annually, on or before the fifteenth day of the fourth month, following the close of the company's accounting period, file a return to the South Carolina Department of Revenue, under oath, on forms prescribed by the department. Such company shall also file a duplicate copy of the annual report to the Interstate Commerce Commission of the United States Government or a duplicate copy of the annual report required by the South Carolina Public Service Commission and any other report the Department of Revenue may require that shall accurately detail all real and personal property of the company within and without this State.  HISTORY: 1962 Code Section 65-1671; 1952 Code Section 65-1671; 1942 Code Section 2636; 1932 Code Section 2636; Civ. C. '22 Section 373; Civ. C. '12 Section 306; Civ. C. '02 Section 277; G. S. 180; R. S. 234; 1881 (17) 993; 1915 (29) 125; 1926 (34) 981; 1976 Act No. 709, Part II, Section 10; 1982 Act No. 433, Section 1; 1993 Act No. 181, Section 208.