S.C. Code § 12-39-350
Current through 2024 Act No. 225.
The auditor shall adopt valuations of the assessor and the department. If the auditor discovers that any personal property required by law to be assessed by the department has been omitted, he shall notify the department that the personal property has been omitted and the department shall be required to appraise and assess the omitted personal property.
S.C. Code § 12-39-350