South Carolina Statutes
§ 12-37-1680 — Proceedings in case of failure to file return.
If any railroad company shall fail to make the returns to the department as required by this chapter, the department shall proceed to ascertain the value of the company's road and property according to the principles prescribed in this Article from the best information it can conveniently obtain, and add thereto fifty percent as penalty and apportion such valuation to the several counties, towns, townships and cities through or into which such road or any part thereof may be located. The department shall certify such apportionment and valuation to the several county auditors, who shall place it on their duplicates for taxation.
Free access — add to your briefcase to read the full text and ask questions with AI
South Carolina § 12-37-1680 (Proceedings in case of failure to file return.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1962 Code SECTION 65-1678; 1952 Code SECTION 65-1678; 1942 Code SECTION 2642; 1932 Code SECTION 2642; Civ. C. '22 SECTION 379; Civ. C. '12 SECTION 314; Civ. C. '02 SECTION 285; G. S. 188; R. S. 242; 1881 (17) 995; 1897 (22) 453; 1915 (29) 125; 1926 (34) 981; 1982 Act No. 433, SECTION 2. ARTICLE 15 Telegraph, Telephone, Express and Sleeping Car Companies and Private Car Lines
Nearby Sections
15
§ 12-37-10
Definitions.§ 12-37-100
Assessor shall endorse deeds.§ 12-37-1130
Penalties for false statements.§ 12-37-120
Rounding of assessed value of property.§ 12-37-1310
"Manufacturer" defined.§ 12-37-135
Countywide business registration; fee.§ 12-37-150
Tax rebate; boundary clarification.§ 12-37-155
Lien date; boundary clarification.