South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-39-210
Auditor's returns of omitted personal property; penalty
Official textscstatehouse.gov
The auditor shall, at any time after making his return, if he ascertain that any personal property in his county has not been listed, list it and make return thereof, with the valuation thereof as fixed by the owner or himself and the name of the owner or person to whom it is taxable, and he shall charge it on the duplicate for taxation, adding ten per cent to the value as returned as penalty.
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- 12-39-10 · Repealed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…