South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-39-120
Auditor may enter and examine buildings (except dwellings) to ascertain value
Official textscstatehouse.gov
For the purpose of enabling the auditor to determine the value of any taxable personal property and other improvements, he may enter and fully examine all buildings and structures (except dwellings), of whatever kind, which are not by law expressly exempt from taxation.
Source: view the official text
In this chapter (26 sections)
- 12-39-10 · Repealed
- 12-39-15 · County auditors, continuing education requirements
- 12-39-20 · Oaths of auditors
- 12-39-30 · Suspension and removal from office; designation of substitute
- 12-39-40 · Deputy auditor
- 12-39-50 · Auditor may administer oaths
- 12-39-60 · Time and place auditor shall receive returns and make…
- 12-39-70 · Classifications for purposes of appraising and assessing…
- 12-39-120 · Auditor may enter and examine buildings (except dwellings)…
- 12-39-140 · Time when tax books shall be completed
- 12-39-150 · County duplicate list
- 12-39-160 · Report of property subject to special levy
- 12-39-170 · Rate of taxation shall be a decimal fraction, and not less…
- 12-39-180 · County auditor shall determine sum to be levied on items of…
- 12-39-190 · Manner of entering taxes on duplicate
- 12-39-200 · Forms for county duplicates
- 12-39-210 · Auditor's returns of omitted personal property; penalty
- 12-39-220 · Property omitted from duplicate; appraisal and…
- 12-39-250 · Duty to correct assessments and other errors; duplicates;…
- 12-39-260 · Record of sales or conveyances and resulting changes in…
- 12-39-270 · "Abatement book"; contents and use
- 12-39-280 · Auditor shall permit inspection and use of his books
- 12-39-310 · Duty to respond to questions regarding value of real estate…
- 12-39-340 · Auditor shall ascertain that taxable personal property is…
- 12-39-350 · Adoption of valuations of assessor
- 12-39-360 · Extension of date for filing returns and payment of…