South Carolina Statutes
§ 4-25-260 — Additional tax penalty on improvements not taxed for lack of permit.
South Carolina § 4-25-260
This text of South Carolina § 4-25-260 (Additional tax penalty on improvements not taxed for lack of permit.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 4-25-260 (2026).
Text
The auditor may impose, in addition to any other penalty provided by law, an additional tax of fifty percent of the taxes payable in respect of any improvements which shall not have been taxed by reason of the failure to obtain such permit. The amount of such penalty shall be a lien upon the property for ten years.
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Legislative History
HISTORY: 1962 Code SECTION 14-400.625; 1961 (52) 716.
Nearby Sections
15
§ 4-25-210
Building permit required.§ 4-25-220
Application for permit.§ 4-25-230
Issuance of permit; fee.§ 4-25-240
Building permit inspector.§ 4-25-250
Electricity shall not be furnished to building constructed without permit or to saw service.§ 4-25-280
Violations.§ 4-25-70
Violations.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 4-25-260, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/25/4-25-260.