South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-37-840
Assessment as a part of collection; auditor may secure full return
Official textscstatehouse.gov
The assessment of property for taxation shall be deemed and held to be a step in the collection of taxes, and Section 12-37-780 shall be construed to give full and complete power to the county auditor, independent of any right conferred upon the county boards of assessors or other officers, to secure a full and complete return of property for taxation in all cases as expressed in said sections, whether a previous return shall have been fraudulently or otherwise improperly or incompletely made or not.
Source: view the official text
In this chapter (40 sections)
- 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
- 12-37-714 · Boats with situs in State; boat or motor under contract for…
- 12-37-715 · Frequency of ad valorem taxation on personal property;…
- 12-37-717 · Repealed
- 12-37-720 · Persons who shall return property of ward, minor child…
- 12-37-730 · Persons liable for taxes on personal property held in trust…
- 12-37-735 · Transfer of personal property titled by state or federal…
- 12-37-740 · Property of others shall be listed and assessed separately;…
- 12-37-750 · Omitted or false returns; notice to taxpayer; assessment…
- 12-37-760 · Auditor shall make return of personal property when…
- 12-37-780 · Procedure in case of suspected evasion or false return of…
- 12-37-800 · Penalty for failure to list real or personal property;…
- 12-37-810 · Penalty where taxpayer makes wilful false return;…
- 12-37-820 · Payment of expenses of examination
- 12-37-830 · Allowable expenses
- 12-37-840 · Assessment as a part of collection; auditor may secure full…
- 12-37-850 · Repealed
- 12-37-890 · Place where property shall be returned for taxation
- 12-37-900 · Personal property tax returns; exception for certain…
- 12-37-905 · Required date for filing property tax returns
- 12-37-930 · Valuation of property; depreciation allowances for…
- 12-37-935 · Maximum percentage depreciation; trust fund for tax relief
- 12-37-940 · Valuation of certain kinds of personal property
- 12-37-950 · Valuation of certain leasehold estates as real estate
- 12-37-970 · Assessment and return of property
- 12-37-975 · Filing of amended return
- 12-37-1110 · "Personal property in transit" defined; such property…
- 12-37-1120 · "In transit" property; records to be kept by warehouses;…
- 12-37-1130 · Penalties for false statements
- 12-37-1140 · Penalties for evasion of assessment or levy of taxes
- 12-37-1310 · "Manufacturer" defined
- 12-37-1610 · Returns of railroad companies to Department of Revenue
- 12-37-1630 · Valuation and allocation
- 12-37-1640 · Form of return and oath
- 12-37-1650 · Returns to be made by receivers