S.C. Code § 12-39-340
Current through 2024 Act No. 225.
In addition to other duties and responsibilities provided by law, the county auditor shall have the responsibility of ascertaining that all personal property subject to the ad valorem tax by the Constitution or general law is listed and assessed according to manuals, guidelines and rules and regulations promulgated by the department.
S.C. Code § 12-39-340