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South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-59-120

Commission shall have access to tax records

Official textscstatehouse.gov

Any agent of the forfeited land commission of the respective counties shall be allowed free access by the auditors, the treasurers and tax collectors to all executions issued for the collection of taxes by the county treasurer and returned "nulla bona" for any reason or "double entry", or which are not collected for any reason, to the tax books, and to all records in their respective offices relating to tax matters.

Last amended: 1962 Code SECTION 65-2922; 1952 Code SECTION 65-2841; 1942 Code SECTION 2153; 1932 Code SECTION 2153; Civ. C. '22 SECTION 113; Civ. C. '12 SECTION 108; Civ. C. '02 SECTION 104; 1898 (22) 726; 1958 (50) 1917; 2015 Act No. 87 (S.379), SECTION 66, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 66, substituted "tax collectors" for "sheriffs".

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In this chapter (19 sections)
  1. 12-59-10 · Creation and membership of county forfeited land commissions
  2. 12-59-20 · Organization of Commission; compensation of secretary; quorum
  3. 12-59-30 · Repealed
  4. 12-59-40 · Sale of forfeited lands; method and terms of sale
  5. 12-59-50 · Sale by former owner of forfeited lands; application to…
  6. 12-59-60 · Sale by former owner of forfeited land; old tax shall be…
  7. 12-59-70 · Sale by former owner of forfeited land; commission may…
  8. 12-59-80 · Commission may assign its bids
  9. 12-59-85 · Forfeited land commission
  10. 12-59-90 · Execution of deeds and validation of certain deeds
  11. 12-59-100 · Deposit of funds from sale of forfeited land commission
  12. 12-59-110 · Repealed
  13. 12-59-120 · Commission shall have access to tax records
  14. 12-59-130 · Municipal forfeited land commissions
  15. 12-59-140 · Emergency procedures for county forfeited land commission
  16. 12-59-150 · Certain purchasers prohibited from buying forfeited land
  17. 12-59-310 · Title of State by forfeiture prior to 1887 renounced
  18. 12-59-320 · State Fiscal Accountability Authority shall hear petition…
  19. 12-59-330 · Lien against such formerly forfeited lands
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