S.C. Code § 12-37-40

Current through 2024 Act No. 225.

Section 12-37-40 - Municipal authorities may copy assessments from county auditor's books

All persons charged with the assessment or collection of taxes for municipal purposes may copy from the county auditor's books the assessment of valuation thereon found and may use it as the basis for the assessment of taxes for municipal purposes. But nothing contained in this section shall prevent municipal authorities from assessing and collecting taxes upon property not upon the auditor's books.

1896 (22) 59; Civ. C. '02 Section 387; Civ. C. '12 Section 435; Civ. C. '22 Section 490; 1932 Code Section 2772; 1942 Code Section 2750; 1952 Code Section 65-1504; 1962 Code Section 65-1504.