Statutes, codes, and regulations
Code of Laws of South Carolina 1976
Title 12 - TAXATION
Chapter 39 - COUNTY AUDITORS
Section 12-39-120 - Auditor may enter and examine buildings (except dwellings) to ascertain value

S.C. Code § 12-39-120

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Current through 2024 Act No. 225.
Section 12-39-120 - Auditor may enter and examine buildings (except dwellings) to ascertain value

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.

S.C. Code § 12-39-120

Amended by 2015 S.C. Acts, Act No. 87 (SB 379), s 24, eff. 6/11/2015.
1881 (17) 1010; R. S. 282; G. S. 231; Civ. C. '02 Section 349; Civ. C. '12 Section 390; Civ. C. '22 Section 442; 1932 Code Section 2710; 1942 Code Section 2710; 1952 Code Section 65-1764; 1962 Code Section 65-1764.