South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-45-300 — Delinquent list; entry information; charge to treasurer

The auditor shall take from the duplicate previously provided to the treasurer for collection a list of all taxes, assessments, and penalties the treasurer has been unable to collect, describing the property as described on the duplicate. In making this list, the delinquencies in each taxing entity must be stated separately. After deducting the amount of taxes, assessments, and penalties returned delinquent, the treasurer shall stand charged with the remainder of the taxes, assessments, and penalties charged on the duplicate.

Last amended: 1962 Code SECTION 65-2027; 1952 Code SECTION 65-2027; 1942 Code SECTION 2797; 1932 Code SECTION 2836; Civ. C. '22 SECTION 531; Civ. C. '12 SECTION 480; Civ. C. '02 SECTION 431; G. S. 249, 272; R. S. 362; 1881 (17) 1016, 1026; 1887 (19) 862; 1958 (50) 1917; 1998 Act No. 370, SECTION 4; 2015 Act No. 87 (S.379), SECTION 40, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 40, amended the section by deleting the requirement of notations on duplicate.

Source: official text