S.C. Code Regs. § § 12-508.1
Current through Register Vol. 48, No. 11, November 22, 2024
Section 12-508.1 - Treasurer's Tax DuplicatesA. Description: Schedule of all taxable real and personal property in the county with collections included. Information in the record is similar to that contained in the auditor's tax duplicate books with the exception of the payment date, which is found in the treasurer's tax duplicate books only. Information includes name of taxpayer; township or school district; address; date of payment; number and value of acres, lots, and building; value of all taxable real estate; value of all taxable personal property; total value of all taxable property; total tax levies; tax map number; and total for collection.B. Retention: (1) Pre-1921 Tax Duplicates: (a) When Corresponding Auditor's Tax Duplicates Exist: Destroy.(b) When Corresponding Auditor's Tax Duplicates are Missing: Permanent. Microfilm optional.(2) Post-1920 Tax Duplicates: Permanent. Microfilm optional.S.C. Code Regs. § 12-508.1
Added by State Register Volume 16, Issue No. 6, eff June 26, 1992.