South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-37-40
Municipal authorities may copy assessments from county auditor's books
Official textscstatehouse.gov
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.
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In this chapter (40 sections)
- 12-37-10 · Definitions
- 12-37-30 · All taxes shall be levied on uniform assessment
- 12-37-40 · Municipal authorities may copy assessments from county…
- 12-37-90 · Assessors to be full time; responsibilities and duties
- 12-37-100 · Assessor shall endorse deeds
- 12-37-110 · Auditors, assessors, and appraisers shall attend…
- 12-37-120 · Rounding of assessed value of property
- 12-37-135 · Countywide business registration; fee
- 12-37-140 · Real property taxation and valuation; boundary clarification
- 12-37-145 · Motor vehicle registration; boundary clarification
- 12-37-150 · Tax rebate; boundary clarification
- 12-37-155 · Lien date; boundary clarification
- 12-37-210 · Property which is taxable
- 12-37-220 · General exemption from taxes
- 12-37-222 · Leased equipment used by charitable, not-for-profit or…
- 12-37-224 · Motor homes or trailers for recreational travel; boats or…
- 12-37-225 · Consideration of federal or state income tax credits for…
- 12-37-230 · Payments of services rendered in lieu of taxes by nonprofit…
- 12-37-235 · Fees for fire protection for property exempt under SECTION…
- 12-37-240 · Payments in lieu of taxes by nonprofit housing corporations…
- 12-37-245 · Homestead exemption allowance increased
- 12-37-250 · Homestead exemption for taxpayers sixty-five and over or…
- 12-37-251 · Calculation of rollback millage; equivalent millage
- 12-37-252 · Classification and assessment of property qualifying for…
- 12-37-255 · Homestead exemption to continue; county auditor to be…
- 12-37-260 · Exemption for holders of life estate; application of…
- 12-37-265 · Criteria for qualification of life estates for homestead…
- 12-37-266 · Homestead exemption for dwellings held in trust;…
- 12-37-270 · Reimbursement for tax loss in counties allowing homestead…
- 12-37-275 · Date for submission for requests for reimbursement
- 12-37-280 · Reimbursement of localities for tax loss due to homestead…
- 12-37-285 · Incorporated municipalities may provide for homestead…
- 12-37-290 · General homestead exemption
- 12-37-295 · Payment of taxes not condition to qualify for exemption
- 12-37-450 · Business inventory tax exemption; reimbursement of counties…
- 12-37-610 · Persons liable for taxes and assessments on real property;…
- 12-37-620 · Certain leasehold estates taxed until end of term; lease or…
- 12-37-670 · Listing new structures for taxation; due date of additional…
- 12-37-710 · Return and assessment of personal property
- 12-37-712 · Access to marina records and premises