Opinion ID: 1221858
Heading Depth: 1
Heading Rank: 2

Heading: authority to set tax rate

Text: We hold the authority to set the tax rate belongs to the county governing body. We refer to two statutory provisions, one relating to the authority of county government and the other concerning the duties of the auditor: (1) Section 4-9-30, Code of Laws of South Carolina (Cum. Supp. 1980), empowers the county government: (5) to assess property and levy ad valorem property taxes and uniform service charges, including the power to tax different areas at different rates related to the nature and level of governmental services provided and make appropriations for functions and operations of the county ... (Emphasis added.) (2) Section 12-39-180, Code of Laws of South Carolina (1976), requires the county auditor to calculate individual property taxes after receiving the rates and sums to be levied for the coming year .