S.C. Code § 12-39-60

Current through 2024 Act No. 225.
Section 12-39-60 - Time and place auditor shall receive returns and make assessments

The county auditor shall receive the returns and make the assessments provided for in this chapter within the time prescribed by law and for this purpose his office must be kept open to receive the returns of taxpayers from January first to April thirtieth of each year, except as otherwise provided, and the returns must be received throughout the period without penalty. He shall, for the purpose of assessing taxes, attend at a convenient point in each township or tax district as many days as may be necessary and for the remainder of the time allowed by law he must be and receive returns at the county seat. He or his assistant may give thirty days' public notice of the days upon which he will be at the several places designated.

S.C. Code § 12-39-60

Amended by 2015 S.C. Acts, Act No. 87 (SB 379), s 23, eff. 6/11/2015.
1988 Act No. 330; 1938 (40) 1634; 1929 (36) 279; 1926 (34) 936, 981; 1925 (34) 192; 1923 (33) 835; 1920 (31) 1142; 1917 (30) 68; 1881 (17) 1008; R. S. 275, 276; G. S. 225, 226; Civ. C. '02 Section 342; Civ. C. '12 Section 383; Civ. C. '22 Section 435; 1932 Code Sections 2702, 2703; 1942 Code Sections 2702, 2703; 1952 Code Section 65-1752; 1962 Code Section 65-1752.