South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-45-60 — Only taxes on duplicates or ordered by auditor shall be collected

County treasurers are prohibited from collecting any tax except such as has been first entered upon the tax duplicates of their respective counties or upon the order of the auditors of such counties.

Last amended: 1962 Code SECTION 65-1964; 1952 Code SECTION 65-1964; 1942 Code SECTION 2774; 1932 Code SECTION 2795; Civ. C. '22 SECTION 496; Civ. C. '12 SECTION 445; Civ. C. '02 SECTION 398; G. S. 266; R. S. 324; 1881 (17) 1023; 1909 (26) 74; 1929 (36) 141.

Source: official text