reglab/statecodes huggingface dataset:
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2870. Distribution formula.

The distribution of the fee revenues required to be distributed pursuant to Section 12-37-2865 for each county must be determined on the ratio of total federal and state highway miles within each county during the preceding calendar year to the total federal and state highway miles within all counties of this State during the same preceding calendar year. The county must distribute the revenue from the payment-in-lieu of taxes received pursuant to this section within thirty days of its receipt to every governmental entity levying a property tax in the manner set forth below. For each governmental entity levying a property tax, the entire assessed value of the taxable property within its boundaries and the county area must be multiplied by the millage rate imposed by the governmental entity. That figure constitutes the numerator for that governmental entity. The total of the numerators for all property tax levying entities within the county area constitutes the denominator. The numerator for each governmental entity must be divided by the denominator. The resulting percentage must be multiplied by the fee revenue received pursuant to this section and that amount distributed to the general fund of the appropriate governmental entity. The distribution of taxes and fees paid must be made by the last day of the next month succeeding the month in which the taxes and fees were paid.
HISTORY: 1996 Act No. 461, Section 1; 1997 Act No. 125, Section 1G; 2017 Act No. 40 (H.3516), Section 8.A, eff January 1, 2019.
Editor's Note
2017 Act No. 40, Sections 8.L, 8.M, provide as follows:
"L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections 12-37-2820 and 12-37-2850 at the time the vehicle's registration fees are paid.
"(2) Notwithstanding the provisions in Section 12-37-2865(B) and (C), as contained in this SECTION, to the contrary, during calendar year 2019, the first four hundred thousand dollars of fee revenue collected pursuant to Section 12-37-2865 must be retained by the Department of Motor Vehicles to defray programming costs.
"(3) The initial millage required by Section 12-37-2850 must be calculated on or before June 1, 2018.
"M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018."
Effect of Amendment
2017 Act No. 40, Section 8.A, in the first sentence, inserted "of the fee revenues required to be distributed pursuant to Section 12-37-2865", and, in the seventh sentence, substituted "fee revenue" for "payment-in-lieu of tax revenue".
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2880. Fair market value of large commercial motor vehicles subject to road use fee; certain vehicles and buses exempt from certain taxes.

(A) In addition to the property tax exemptions allowed pursuant to Section 12-37-220, one hundred percent of the fair market value of all large commercial motor vehicles and buses registered for use in this State is exempt from property tax and is instead subject to the road use fee imposed pursuant to this article.
(B) The road use fee imposed by this article is in lieu of all ad valorem taxes upon large commercial motor vehicles or buses, and any road use or other vehicle-related fees imposed by a political subdivision of this State.
(C) Counties shall mail bills for road use fees and registration to large commercial motor vehicles operating intrastate until the effective date of Section 12-37-2860(F).
HISTORY: 1996 Act No. 461, Section 1; 1997 Act No. 125, Section 1H; 2017 Act No. 40 (H.3516), Section 8.A, eff January 1, 2019; 2021 Act No. 37 (H.3689), Section 9.A, eff July 1, 2021.
Editor's Note
2017 Act No. 40, Sections 8.L, 8.M, provide as follows:
"L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections 12-37-2820 and 12-37-2850 at the time the vehicle's registration fees are paid.
"(2) Notwithstanding the provisions in Section 12-37-2865(B) and (C), as contained in this SECTION, to the contrary, during calendar year 2019, the first four hundred thousand dollars of fee revenue collected pursuant to Section 12-37-2865 must be retained by the Department of Motor Vehicles to defray programming costs.
"(3) The initial millage required by Section 12-37-2850 must be calculated on or before June 1, 2018.
"M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018."
2021 Act No. 37, Section 9.B, provides as follows:
"[SECTION 9.]B. This SECTION is effective the first day of the new fiscal year after approval by the Governor."
Effect of Amendment
2017 Act No. 40, Section 8.A, rewrote the section, providing that the road use fee imposed by this article is in lieu of all ad valorem taxes upon large commercial motor vehicles.
2021 Act No. 37, Section 9.A, in (A), deleted "under the International Registration Plan or otherwise pursuant to Section 56-3-190," following "in this State"; in (B), deleted "if registered for use in this State under the International Registration Plan" from the end; and added (C).
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2890. Omitted.

HISTORY: Former Section, titled Suspension of driver's license for failure to pay motor carrier property tax; penalty for driving with suspended license; reinstatement, had the following history: 2005 Act No. 161, Section 24, eff June 9, 2005; 2006 Act No. 386, Section 25, eff June 14, 2006. Omitted by 2017 Act No. 40, Section 8.A, eff January 1, 2019.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-3110. Citation of article.

This article may be cited as the "South Carolina Real Property Valuation Reform Act".
HISTORY: 2006 Act No. 388, Pt IV, Section 1, eff upon ratification of amendment to Article X of the Constitution (ratified April 26, 2007).
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-3120. Interpretation with other laws.

The value of real property for purposes of the imposition of the property tax is subject to the provisions of this article. Except where inconsistent, the provisions of this article are in addition to and not in lieu of other provisions of law applicable to the valuation of real property for purposes of the property tax. If the provisions of this article are inconsistent with other provisions of law, the provisions of this article apply.
HISTORY: 2006 Act No. 388, Pt IV, Section 1, eff upon ratification of amendment to Article X of the Constitution (ratified April 26, 2007).
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-3135. ATI fair market value exemption from property tax; requirements.

(A) As used in this section:
(1) "ATI fair market value" means the fair market value of a parcel of real property and any improvements thereon as determined by appraisal at the time the parcel last underwent an assessable transfer of interest.
(2) "Current fair market value" means the fair market value of a parcel of real property as reflected on the books of the property tax assessor for the current property tax year.
(3) "Exemption value" means the ATI fair market value when reduced by the exemption allowed by this section.
(4) "Fair market value" means the fair market value of a parcel of real property and any improvements thereon as determined by the property tax assessor by an initial appraisal, by an appraisal at the time the parcel undergoes an assessable transfer of interest, and as periodically reappraised pursuant to Section 12-43-217.
(5) "Property tax value" means fair market value as it may be adjusted downward to reflect the limit imposed pursuant to Section 12-37-3140(B).
(B)(1) When a parcel of real property and any improvements thereon subject to the six percent assessment ratio provided pursuant to Section 12-43-220(e) and which is currently subject to property tax undergoes an assessable transfer of interest after 2010, there is allowed an exemption from property tax of an amount of the ATI fair market value of the parcel as determined in the manner provided in item (2) of this subsection. Calculation of property tax value for such parcels is based on exemption value. The exemption allowed by this section applies at the time the ATI fair market value first applies.
(2)(a) The exemption allowed by this section is an amount equal to twenty-five percent of ATI fair market value of the parcel. However, no exemption value calculated pursuant to this section may be less than current fair market value of the parcel.
(b) If the ATI fair market value of the parcel is less than the current fair market value, the exemption otherwise allowed pursuant to this section does not apply and the ATI fair market value applies as provided pursuant to Section 12-37-3140(A)(1)(b).
(C) The exemption allowed in this section does not apply unless the owner of the property, or the owner's agent, notifies the county assessor that the property will be subject to the six percent assessment ratio provided pursuant to Section 12-43-220(e) before January thirty-first for the tax year for which the owner first claims eligibility for the exemption. No further notifications are necessary from the current owner while the property remains subject to the six percent assessment ratio.
HISTORY: 2011 Act No. 57, Section 1, eff June 14, 2011.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-3140. Determining fair market value.

(A)(1) For property tax years beginning after 2006, the fair market value of real property is its fair market value applicable for the later of:
(a) the base year, as defined in subsection (C) of this section;
(b) December thirty-first of the year in which an assessable transfer of interest has occurred;
(c) as determined on appeal; or
(d) as it may be adjusted as determined in a countywide reassessment program conducted pursuant to Section 12-43-217, but limited to increases in such value as provided in subsection (B) of this section.
(2) To the fair market value of real property as determined at the time provided in item (1) of this subsection, there must be added the fair market value of subsequent improvements and additions to the property.
(B) Any increase in the fair market value of real property attributable to the periodic countywide appraisal and equalization program implemented pursuant to Section 12-43-217 is limited to fifteen percent within a five-year period to the otherwise applicable fair market value. This limit must be calculated on the land and improvements as a whole. However, this limit does not apply to the fair market value of additions or improvements to real property in the year those additions or improvements are first subject to property tax, nor do they apply to the fair market value of real property when an assessable transfer of interest occurred in the year that the transfer value is first subject to tax.
(C) For purposes of determining a "base year" fair market value pursuant to this section, the fair market value of real property is its appraised value applicable for property tax year 2007.
(D) Real property valued by the unit valuation concept is excluded from the limits provided pursuant to subsection (B) of this section.
(E) Value attributable to additions and improvements, and changes in value resulting from assessable transfers of interest occurring in a property tax year are first subject to property tax in the following tax year except as provided pursuant to Section 12-37-670(B).
HISTORY: 2006 Act No. 388, Pt IV, Section 1, eff upon ratification of amendment to Article X of the Constitution (ratified April 26, 2007); 2007 Act No. 57, Section 7.B, eff April 26, 2007, applicable for property tax years beginning after 2006; 2010 Act No. 275, Section 2, eff June 16, 2010.
Editor's Note
2007 Act No. 57, Section 7.D, provides as follows:
"Notwithstanding the general effective date of this act [June 6, 2007], this section takes effect upon ratification of an amendment to the Constitution of this State proposed pursuant to Joint Resolution 402 of 2006 [ratified April 26, 2007] and applies for property tax years beginning after 2006."
2010 Act No. 275, Section 3, provides as follows:
"This act takes effect upon approval by the Governor, and shall apply to real property transfers after 2009. No refund is allowed on account of values adjusted by the changes to the provisions of Section 12-37-3150."
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-3160. Promulgation of regulations; circumstances constituting change in beneficial ownership; certification of details of property ownership; penalties for falsification.

(A) The Department of Revenue may promulgate regulations to implement this article, including, without limitation, providing for those circumstances that constitute a change in the beneficial ownership of real property or an assessable transfer of interest not evidenced by transfer of fee simple title. The department shall examine the substance, rather than merely the form of the transfer, and related and surrounding transactions, and may use the step transaction, economic reality, quid pro quo, personal benefit, and other judicially developed doctrines in determining whether the requisite assessable transfer of interest has occurred.
(B)(1) Except as provided pursuant to item (2) of this subsection, the county assessor annually shall send to each real property owner of record, or the owner's agent of record, to the address of record, a certificate prescribed by the Department of Revenue which must be signed and returned by the property owner or the owner's agent certifying details of the ownership of the property. If the owner or owner's agent knowingly falsifies any detail on the certificate, then the owner or owner's agent is subject to a civil penalty imposed by the Department of Revenue, the county assessor, or an assessor appointed to handle multiple county assessments pursuant to an intergovernmental agreement, as applicable. The amount must not be less than twice the taxes lawfully due on the property or more than three times the taxes lawfully due on the property. This civil penalty is enforceable and collectable in the same manner as property tax.
(2) The annual certificate requirement provided pursuant to item (1) of this subsection does not apply to a real property owner who is a natural person. However, the assessor periodically may send certificates to natural persons subject to the same requirements provided pursuant to item (1) of this subsection.
(C) For purposes of this section, a "natural person" is an individual or group of individuals who directly owns real property outside of any legal entity. A natural person does not include a trustee, agent, officer, or member of a legal entity which has an ownership interest in real property. A legal entity includes, but is not limited to, a corporation, partnership, limited liability company, unincorporated association, or trust.
HISTORY: 2006 Act No. 388, Pt IV, Section 1, eff upon ratification of amendment to Article X of the Constitution (ratified April 26, 2007); 2007 Act No. 57, Section 8, eff June 6, 2007.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-3170. Effect on valuation of agricultural property.

(A) Nothing in this article affects the provisions of Section 12-43-220(d) that define and apply to "fair market value for agricultural purposes" for real property in agricultural use.
(B) Except as provided in Section 12-37-3150(9), this article does not affect the eligibility requirements for agricultural use or the imposition of rollback taxes when real property is changed from agricultural use.
(C) Nothing in this article affects the appropriate methods of appraising real property for purposes of the property tax by county assessors, assessors appointed to handle multiple county assessments pursuant to an intergovernmental agreement, and officials of the Department of Revenue, as applicable.
HISTORY: 2006 Act No. 388, Pt IV, Section 1, eff upon ratification of amendment to Article X of the Constitution (ratified April 26, 2007).
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-3200. Tax year for boats, boat motors, and watercraft.

The tax year for boats, boat motors, and watercraft subject to property tax pursuant to Section 12-37-714 begins with the last day of the month in which a certificate of number required by Section 50-23-370 is issued and ends on the last day of the month in which the certificate of number expires or is due to expire. No certificate of number may be issued for a boat, boat motor, or watercraft until the ad valorem tax is paid for the year for which the registration is to be issued. All ad valorem taxes on a boat, boat motor, or watercraft are due and payable one hundred twenty days from the date of purchase.
HISTORY: 2018 Act No. 223 (H.4715), Section 8, eff January 1, 2020.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-3210. Tax notices for boats, boat motors, and watercraft.

(A) The auditor shall prepare a tax notice for all boats, boat motors, and watercraft owned by the same person and titled at the same time for each tax year. A notice must describe the boats, boat motors, or watercraft by name, model, and identification number. The notice must set forth the assessed value of the boat, the millage, the taxes due on each boat, and the tax year. The notice must be delivered to the county treasurer or official charged with the collection of taxes, who must collect or receive payment of the taxes. One copy of the notice must be in the form of a bill or statement for the taxes due on the boat and, when practical, the auditor shall mail that copy to the owner of the boat. When the tax and all other charges included on the tax bill have been paid, the county treasurer or official charged with the collections of taxes shall issue the taxpayer a paid receipt once all charges on the tax bill including the taxes have been paid. The receipt or a copy may be delivered by the taxpayer to the Department of Natural Resources with either the application for and issuance of number and certificate referenced in Section 50-23-340 or the renewal application for a certificate of number referenced in Section 50-23-370. A record of the payment of the tax must be retained by the treasurer. The auditor shall maintain a separate duplicate for boats, boat motors, and watercraft. No certificate of number may be issued by the Department of Natural Resources unless the application is accompanied by the receipt, or notice from the county treasurer, by other means satisfactory to the Department of Natural Resources, of payment of the tax.
(B) Tax bills (notices) for county-assessed personal property valued in accordance with applicable Department of Revenue regulations must include notification of the taxpayer's appeal rights, to include a minimum amount of information of how the taxpayer should file his appeal, to whom, and within what time period.
HISTORY: 2018 Act No. 223 (H.4715), Section 8, eff January 1, 2020.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-3220. Property tax returns for boats, boat motors, and watercraft.

When a boat, boat motor, or watercraft is first taxable in a county, the owner shall make a property tax return prior to submitting the application for and issuance of number and certificate as referenced in Section 50-23-340. The return must be made to the auditor of the county in which the owner resides. The return must be signed under oath and must set forth the county, school district, special or tax district, and municipality in which the boat, boat motor, or watercraft is principally located.
HISTORY: 2018 Act No. 223 (H.4715), Section 8, eff January 1, 2020.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-3230. Auditor to determine assessed value of boats, boat motors, and watercraft.

The county auditor shall determine the assessed value of boats, boat motors, and watercraft and shall calculate the amount of taxes due on the property.
HISTORY: 2018 Act No. 223 (H.4715), Section 8, eff January 1, 2020.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-3240. Exemptions from boat and watercraft tax.

The provisions of this article do not apply to a boat, boat motor, or watercraft exempt from ad valorem taxation pursuant to Section 12-37-220(B)(38)(a) or classified as a primary or secondary residence pursuant to Section 12-37-224(B).
HISTORY: 2018 Act No. 223 (H.4715), Section 8, eff January 1, 2020.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-10. Repealed.

HISTORY: Former Section, titled Appointment, term and bond, had the following history: 1962 Code Section 65-1741; 1952 Code Section 65-1741; 1942 Code Section 2698; 1932 Code Sections 2698, 4041, 4398; Civ. C. '22 Section 433; Civ. C. '12 Section 381; Civ. C. '02 Section 339; G. S. 221; R. S. 272; 1881 (17) 1007; 1897 (22) 439; 1913 (27) 43, 146; 1914 (28) 400, 617, 619, 627; 1915 (29) 420, 445, 447, 515, 532; 1916 (29) 754, 793, 798, 799, 804; 1917 (30) 120, 121; 1918 (30) 798; 1919 (31) 75, 127, 132, 164; 1920 (31) 1041; 1922 (32) 774; 1923 (33) 544; 1924 (33) 978; 1925 (34) 88, 121, 144; 1928 (35) 1148; 1929 (36) 1, 93, 210; 1930 (36) 1173; 1931 (37) 31, 66; 1933 (38) 152; 1934 (38) 1222, 1230, 1428; 1935 (39) 171; 1940 (41) 1748; 1955 (49) 155. Repealed by 2015 Act No. 87, Section 21, eff June 11, 2015.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-15. County auditors, continuing education requirements.

(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 thousand dollars of his state salary supplement for that year as provided in the annual general appropriations act. The content, cost, and dates of the courses must be determined by the department.
(B) The department, for reasonable cause, may excuse a county auditor from attending these courses for any year. If excused, the auditor does not forfeit one thousand dollars of his state salary supplement for that year.
HISTORY: 1990 Act No. 444, Section 1; 1991 Act No. 123, Section 1; 2006 Act No. 386, Section 55.K, eff June 14, 2006.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-20. Oaths of auditors.

Before entering on the duties of his office the auditor must take the oath prescribed by the Constitution.
HISTORY: 1962 Code Section 65-1748; 1952 Code Section 65-1748; 1942 Code Section 2698; 1932 Code Sections 2698, 4041, 4398; Civ. C. '22 Section 433; Civ. C. '12 Section 381; Civ. C. '02 Section 339; G. S. 221; R. S. 272; 1881 (17) 1007; 1897 (22) 439; 1913 (28) 43, 146; 1914 (28) 400, 617, 619, 627; 1915 (29) 420, 445, 447, 515, 532; 1916 (29) 754, 793, 798, 799, 804; 1917 (30) 120, 121; 1918 (30) 798; 1919 (31) 75, 127, 132, 164; 1920 (31) 1041; 1922 (32) 774; 1923 (33) 544; 1924 (33) 978; 1925 (34) 88, 121, 144; 1928 (35) 1148; 1929 (36) 1, 93, 210; 1930 (36) 1173; 1931 (37) 31, 66; 1933 (38) 152; 1934 (38) 1222, 1230, 1428; 1935 (39) 171; 1940 (41) 1748.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-30. Suspension and removal from office; designation of substitute.

When any county auditor shall, during a recess of the Senate, be shown, by evidence satisfactory to the Governor, to be guilty of misconduct in office or crime or for any reason shall become incapable or legally disqualified to perform his duties, in any such case and in no other the Governor may suspend such officer and designate some suitable person to perform, temporarily, the duties of such office until the next meeting of the Senate and until the case shall be acted upon by the Senate. Such person so designated shall take the oath and give the bond required by law to be taken and given by the person duly appointed to fill such office and, in such case, the Governor shall, within ten days after the first day of the next meeting of the Senate, report to the Senate such suspension, with the evidence and reason for his action and the name of the person so designated to perform the duties of such office. If the Senate shall concur in such suspension and advise and consent to the removal of such officer, it shall so certify to the Governor, who may thereupon remove such officer, and, by and with the advice and consent of the Senate, appoint another person to such office. But if the Senate shall refuse to concur in such suspension such officer so suspended shall forthwith resume the functions of his office and the powers of the person so performing its duties in his stead shall cease; but the official salary and emoluments of such officer shall, during such suspension, belong to the person so performing the duties of such office and not to the officer so suspended. If in any case the Governor shall become satisfied that such suspension was made on insufficient grounds, he may at any time before reporting such suspension to the Senate as provided in this section revoke such suspension and reinstate such officer in the performance of the duties of his office.
HISTORY: 1962 Code Section 65-1749; 1952 Code Section 65-1749; 1942 Code Section 2701; 1932 Code Section 2701; Civ. C. '22 Section 434; Civ. C. '12 Section 382; Civ. C. '02 Section 340; G. S. 222; R. S. 273; 1881 (17) 1007; 1897 (22) 439.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-40. Deputy auditor.

(A) A county auditor may appoint an employee in his office to be his deputy. The appointment must be filed with the State Treasurer and the governing body of that county. When the appointment is filed, the deputy may act for and on behalf of the county auditor when the auditor is incapacitated by reason of a physical or mental disability or during a temporary absence.
(B) If there is a vacancy in the office of county auditor by reason of death, resignation, or disqualification, the appointed deputy shall carry out the duties of the office until a successor is appointed or elected and qualified.
HISTORY: 1962 Code Section 65-1750; 1952 Code Section 65-1750; 1942 Code Section 2700; 1941 (42) 36; 1958 (50) 1907; 2001 Act No. 89, Section 62B, eff July 20, 2001; 2015 Act No. 87 (S.379), Section 22, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 22, in (A), substituted "State Treasurer" for "Comptroller General".
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-50. Auditor may administer oaths.

Each county auditor is authorized to administer all oaths required to be taken by anyone in the assessment and return of property for taxation or in the performance of any duty enjoined upon county auditors by law.
HISTORY: 1962 Code Section 65-1751; 1952 Code Section 65-1751; 1942 Code Section 2730; 1932 Code Section 2730; Civ. C. '22 Section 462; Civ. C. '12 Section 410; Civ. C. '02 Section 369; G. S. 251; R. S. 303; 1881 (17) 1017.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-60. Time and place auditor shall receive returns and make assessments.

The county auditor shall receive the returns and make the assessments provided for in this chapter within the time prescribed by law and for this purpose his office must be kept open to receive the returns of taxpayers from January first to April thirtieth of each year, except as otherwise provided, and the returns must be received throughout the period without penalty. He shall, for the purpose of assessing taxes, attend at a convenient point in each township or tax district as many days as may be necessary and for the remainder of the time allowed by law he must be and receive returns at the county seat. He or his assistant may give thirty days' public notice of the days upon which he will be at the several places designated.
HISTORY: 1962 Code Section 65-1752; 1952 Code Section 65-1752; 1942 Code Sections 2702, 2703; 1932 Code Sections 2702, 2703; Civ. C. '22 Section 435; Civ. C. '12 Section 383; Civ. C. '02 Section 342; G. S. 225, 226; R. S. 275, 276; 1881 (17) 1008; 1917 (30) 68; 1920 (31) 1142; 1923 (33) 835; 1925 (34) 192; 1926 (34) 936, 981; 1929 (36) 279; 1938 (40) 1634; 1988 Act No. 330; 2015 Act No. 87 (S.379), Section 23, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 23, substituted "April thirtieth of each year" for "April fifteenth of each year".
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-70. Classifications for purposes of appraising and assessing personal property.

For the purpose of appraising and assessing personal property of businesses and other entities under the jurisdiction of the county auditor, the county auditor must use the department's Form PT-100 and shall follow the classification of the most recent North American Industry Classification System Manual, as follows:
(1) Sector 11, subsectors 111, 112, 113, 114, and 115, unless exempt;
(2) Sector 52, subsectors 522, 523, 524, and 525; Sector 53, subsectors 531 and 533; and Sector 55, subsector 551, unless exempt;
(3) Sector 51, subsector 512; Sector 54, subsector 541; Sector 61, subsector 611; Sector 62, subsectors 621, 622, 623, and 624; Sector 71, subsector 712; Sector 72, subsector 721; and Sector 81, subsectors 813 and 814, unless exempt.
HISTORY: 1994 Act No. 516, Section 25; 2003 Act No. 69, Section 3.UU, eff January 1, 2005; 2020 Act No. 147 (S.545), Section 1, eff September 28, 2020.
Editor's Note
2020 Act No. 147, Section 4, provides as follows:
"SECTION 4. This act takes effect upon approval by the Governor and applies to property tax returns due after December 31, 2020."
Effect of Amendment
2020 Act No. 147, Section 1, in the undesignated paragraph, inserted "must use the department's Form PT-100 and".
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-120. Auditor may enter and examine buildings (except dwellings) to ascertain value.

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.
HISTORY: 1962 Code Section 65-1764; 1952 Code Section 65-1764; 1942 Code Section 2710; 1932 Code Section 2710; Civ. C. '22 Section 442; Civ. C. '12 Section 390; Civ. C. '02 Section 349; G. S. 231; R. S. 282; 1881 (17) 1010; 2015 Act No. 87 (S.379), Section 24, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 24, substituted "value of any taxable personal property" for "value of buildings".
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-140. Time when tax books shall be completed.

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.
HISTORY: 1962 Code Section 65-1766; 1952 Code Section 65-1766; 1942 Code Section 2712; 1932 Code Section 2712; Civ. C. '22 Section 444; Civ. C. '12 Section 392; Civ. C. '02 Sections 351, 357; G. S. 233; R. S. 284; 1881 (17) 1011; 1885 (19) 164; 1897 (22) 468; 1936 (39) 1612; 1958 (50) 1907; 1998 Act No. 370, Section 2.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-150. County duplicate list.

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 property in each district, other than city, village, and town property, is contained in a line or lines opposite the names of the owners, arranged in numerical or alphabetical order, and so that each lot or parcel of real property in cities, villages, and towns is contained in a line or lines opposite the name of the owner of it, respectively, arranged in alphabetical order. The value of all personal property must be set down opposite the name of the owner of it, respectively, and, if listed by another person representing the owner, the name of that person and the character in which he acted. The list or schedule must be retained in his office and another made for the county treasurer, delivered to him annually on or before September thirtieth, annually, as his warrant for the collection of the taxes, assessments, and penalties charged on it. Each list must be denominated the county duplicate.
HISTORY: 1962 Code Section 65-1768; 1952 Code Section 65-1768; 1942 Code Section 2713; 1932 Code Section 2713; Civ. C. '22 Section 445; Civ. C. '12 Section 393; Civ. C. '02 Section 352; G. S. 234; R. S. 28; 1881 (17) 1010; 1885 (19) 164; 2006 Act No. 386, Section 55.L, eff June 14, 2006.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-160. Report of property subject to special levy.

The county auditor, when there is a special levy, may, when he has completed the tax duplicates, report to the county superintendent of education, the chairman of the county board of education, and the chairmen of the boards of trustees of the school districts, by school districts, the amount of taxable property subject to such levy.
HISTORY: 1962 Code Section 65-1769; 1952 Code Section 65-1769; 1942 Code Sections 2708, 5364; 1932 Code Sections 2708, 5393; Civ. C. '22 Sections 440, 2637; Civ. C. '12 Sections 388, 1769; Civ. C. '02 Sections 347, 1220; G. S. 229a; R. S. 280; 1890 (20) 718; 1896 (22) 165; 1958 (50) 1907; 2015 Act No. 87 (S.379), Section 25, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 25, substituted "may" for "shall".
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-170. Rate of taxation shall be a decimal fraction, and not less than one tenth of a mill.

The county auditors shall not be required to assess on the taxable property of their counties or of any town, city or incorporated village or school district therein, for any purpose, nor for all purposes added together, any rate of taxation containing or resulting in any fraction other than a decimal fraction, nor in any fraction less than one-tenth of a mill; but if the sum required to be raised for any or all purposes results in a fraction less than one-tenth of a mill such fraction shall be dropped.
HISTORY: 1962 Code Section 65-1771; 1952 Code Section 65-1771; 1942 Code Section 2716; 1932 Code Section 2716; Civ. C. '22 Section 448; Civ. C. '12 Section 396; Civ. C. '02 Section 355; G. S. 236; R. S. 288; 1881 (17) 1012; 1979 Act No. 126, Section 1.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-180. County auditor shall determine sum to be levied on items of property; minimum assessment.

A county auditor, after receiving statements of the rates and sums to be levied for the current year from the department and from other officers and authorities legally empowered to determine the rate or amount of taxes to be levied for the various purposes authorized by law, shall immediately proceed to determine the sums to be levied upon each tract and lot of real property and upon the amount of personal property, monies, and credits listed in his county in the name of each person. The assessment must be made equally on all real and personal property subject to the taxes and entered in one or more columns in the manner and form as the department shall prescribe. The department or the county auditor shall place a minimum assessment of at least twenty dollars on all personal property that generates a tax bill, unless a higher minimum assessment is otherwise required by law.
HISTORY: 1962 Code Section 65-1772; 1952 Code Section 65-1772; 1942 Code Section 2715; 1932 Code Section 2715; Civ. C. '22 Section 447; Civ. C. '12 Section 395; Civ. C. '02 Section 354; G. S. 235; R. S. 287; 1881 (17) 1011; 1958 (50) 1907; 1992 Act No. 361, Section 222; 1993 Act No. 181, Section 217; 1994 Act No. 490, Section 1; 2006 Act No. 386, Section 55.M, eff June 14, 2006.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-190. Manner of entering taxes on duplicate.

The county auditor shall enter the taxes on the duplicate retained in his own office. On the duplicate for the county treasurer, he shall enter the taxes against each parcel of real and personal property on one or more lines, opposite the name of the owner or owners.
HISTORY: 1962 Code Section 65-1773; 1952 Code Section 65-1773; 1942 Code Section 2717; 1932 Code Section 2717; Civ. C. '22 Section 449; Civ. C. '12 Section 397; Civ. C. '02 Section 356; G. S. 237; R. S. 289; 1881 (17) 1012; 2006 Act No. 386, Section 55.N, eff June 14, 2006; 2015 Act No. 87 (S.379), Section 26, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 26, substituted "retained in his own office" for "retained in his own office in the number of columns as the department directs".
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-200. Forms for county duplicates.

In all respects except as otherwise prescribed by Section 12-39-190, the department may prescribe the types of acceptable format for county duplicates as may seem most convenient for the public and county auditors.
HISTORY: 1962 Code Section 65-1774; 1952 Code Section 65-1774; 1942 Code Section 2717; 1932 Code Section 2717; Civ. C. '22 Section 449; Civ. C. '12 Section 397; Civ. C. '02 Section 356; G. S. 237; R. S. 289; 1881 (17) 1012; 2006 Act No. 386, Section 55.O, eff June 14, 2006; 2015 Act No. 87 (S.379), Section 27, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 27, substituted "the types of acceptable format" for "forms", and deleted "shall conform to those forms" from the end.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-210. Auditor's returns of omitted personal property; penalty.

The auditor shall, at any time after making his return, if he ascertain that any personal property in his county has not been listed, list it and make return thereof, with the valuation thereof as fixed by the owner or himself and the name of the owner or person to whom it is taxable, and he shall charge it on the duplicate for taxation, adding ten per cent to the value as returned as penalty.
HISTORY: 1962 Code Section 65-1775; 1952 Code Section 65-1775; 1942 Code Section 2706; 1932 Code Section 2706; Civ. C. '22 Section 438; Civ. C. '12 Section 386; Civ. C. '02 Section 345; G. S. 229; R. S. 279; 1881 (17) 1009; 1928 (35) 1245.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-220. Property omitted from duplicate; appraisal and notification; limitation of back taxes.

If the county assessor shall at any time discover that any real estate or new structure, addition, or improvement duly returned and appraised for taxation, has been omitted from the duplicate, he shall immediately appraise it and notify the auditor. Upon receiving notification from the assessor, the auditor shall charge it on the duplicate with the taxes of the current year and the simple taxes of each preceding year it may have escaped taxation subject to the limitations contained in this section. And if the owner of any real estate or new structure, addition, or improvement thereon, subject to taxation, has not returned or reported it for taxation, according to the requirements of this chapter, and it has not been appraised for taxation, the assessor shall, upon discovery thereof, appraise it and, upon notification from the assessor, the auditor shall charge it upon the duplicate, with the taxes of the then current year and the taxes of each preceding year it may have escaped taxation, and all applicable penalties upon such taxes of preceding years subject to the limitations contained in this section. The adjustments determined by the assessor may not extend back more than three prior years from the year the adjustments are determined but in no event back to a prior year before the year the addition on improvement was made. The term "improvement" for purposes of this section means a change to any real estate or structure which betters the value thereof while not constituting regular maintenance.
HISTORY: 1962 Code Section 65-1776; 1952 Code Section 65-1776; 1942 Code Section 2718; 1932 Code Section 2718; Civ. C. '22 Section 450; Civ. C. '12 Section 398; Civ. C. '02 Section 357; G. S. 238; R. S. 290; 1881 (17) 1012; 2015 Act No. 87 (S.379), Section 28, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 28, rewrote the section.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-250. Duty to correct assessments and other errors; duplicates; manner of effecting corrections; adjustments in valuation and assessment for fire damage.

(A) At any time before the tax is paid and upon order of the assessor or Board of Appeals, the county auditor shall correct upon the duplicate for any tax year the assessment of real property on which the valuation of the real property was so excessive as to constitute an invalid assessment. At any time prior to payment of the tax the auditor shall also correct upon the duplicate for any tax year any errors that may be discovered that were made by county or state officers. At any time during the current tax year and before payment of the tax the auditor further shall correct other errors that may appear in the duplicate. At any time before the tax is paid the auditor shall also correct other errors in the duplicate when such errors invalidate or make void the collection of the tax reflected by reason of such error. If the correction results in a reduction or withdrawal of the taxes assessed or levied, the correction shall be in the form of an abatement and a record of such correction and the reasons therefor shall be maintained in an abatement book. When any personal or real property has been entered for taxation in the wrong locality, the auditor shall correct the error at any time prior to payment of the tax and charge such tax in the correct locality. Any corrections made in the duplicate by the auditor shall be entered on both the auditor's and treasurer's duplicate, except that in the case of a reduction of any assessment or tax, the auditor may furnish the treasurer with a certificate of reduction.
(B) Notwithstanding any other provision of law, the county tax assessor or the County Board of Assessment Appeals, upon application of the taxpayer, must order the county auditor to make appropriate adjustments in the valuation and assessment of any real property and improvements which have sustained damage as a result of fire, flooding, hurricane, or wind event provided, that the application for correction of the assessment is made prior to payment of the tax.
HISTORY: 1962 Code Section 65-1779; 1952 Code Section 65-1779; 1942 Code Section 2727; 1932 Code Section 2727; Civ. C. '22 Section 459; Civ. C. '12 Section 407; Civ. C. '02 Section 366; G. S. 247; R. S. 299, 300; 1881 (17) 1015; 1931 (37) 3; 1934 (38) 1222; 1982 Act No. 287, Section 1; 1997 Act No. 146, Section 2; 2022 Act No. 236 (S.233), Section 3.A, eff June 22, 2022.
Editor's Note
2022 Act No. 236, Section 3.C, provides as follows:
"[SECTION 3.]C. This SECTION takes effect upon approval by the Governor and applies to property tax years beginning after 2021."
Effect of Amendment
2022 Act No. 236, Section 3.A, in (B), inserted ", flooding, hurricane, or wind event" following "as a result of fire", and made nonsubstantive changes.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 39 - County Auditors › Section 12-39-260. Record of sales or conveyances and resulting changes in duplicates; endorsement of deeds by auditor; fees.

(A) Each county auditor may keep a record of all sales or conveyances of real property made in the county, in which he shall enter, in columns, the names of the purchaser and seller, the quantity of land conveyed and the location and price of such land, and from such record he shall correct the county duplicates annually. For the purpose of carrying out this provision, the clerk of courts or register of deeds of each county shall have the endorsement of the county auditor on each deed of conveyance for real property that the conveyance has been entered in his office before such deed can be placed on record in the recording office, and the county auditor shall be entitled to a fee of twenty-five cents, for his own use, for making such entry and endorsement.
(B) The Department of Revenue may approve other means and methods of processing and accounting for the accurate and timely recording of sales, transfers, and other conveyances of real property.
HISTORY: 1962 Code Section 65-1780; 1952 Code Section 65-1780; 1942 Code Section 2727; 1932 Code Section 2727; Civ. C. '22 Section 459; Civ. C. '12 Section 407; Civ. C. '02 Section 366; G. S. 247; R. S. 299, 300; 1881 (17) 1015; 1931 (37) 3; 1934 (38) 1222; 1996 Act No. 431, Section 11; 2015 Act No. 87 (S.379), Section 29, eff June 11, 2015.
Code Commissioner's Note
1997 Act No. 34, Section 1, directed the Code Commissioner to change all references to "Register of Mesne Conveyances" to "Register of Deeds" wherever appearing in the 1976 Code of Laws.
Effect of Amendment
2015 Act No. 87, Section 29, substituted "may keep" for "shall keep".