S.C. Code Regs. § § 12-502.5

Current through Register Vol. 48, No. 11, November 22, 2024

Section 12-502.5 - Tax Execution Books

A. Description: Record of delinquent taxes turned over for execution. Information includes number of tax execution, name of defaulter, date of entry, amount of taxes and penalties collected (later volumes may contain property valuations).

B. Retention:

(1) Pre-1901 Tax Execution Books: Permanent. Microfilm optional.

(2) Post-1900 Tax Execution Books:

(a) When Corresponding Auditor's and Treasurer's Tax Duplicates are Both Missing: Permanent. Microfilm optional.

(b) When Corresponding Auditor's or Treasurer's Tax Duplicates Exist: 10 years, then destroy.

S.C. Code Regs. § 12-502.5

Added by State Register Volume 16, Issue No. 6, eff June 26, 1992.