S.C. Code Regs. § 12-507.3

Current through Register Vol. 48, No. 5, May 24, 2024

Section 12-507.3 - Tax Returns

A. Description: Individual returns of all taxable real and personal property in the county. These returns are used by the county auditor to compile the tax duplicate books each year. Information includes name and address of taxpayer, school or tax district, city property, country property, personal property, South Carolina Tax Commission assessments, total, real estate acquired since last return, real estate transferred or sold since last return, signature of taxpayer, and signature of county auditor.

B. Retention: 5 years, then destroy.

S.C. Code Regs. 12-507.3

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