South Carolina § 12-37-2020 Actions for taxes in case of failure or refusal to pay; penalty.

South Carolina Statutes

§ 12-37-2020 — Actions for taxes in case of failure or refusal to pay; penalty.

South Carolina § 12-37-2020

Title 12TAXATION

Ch. 37ASSESSMENT OF PROPERTY TAXES

This text of South Carolina § 12-37-2020 (Actions for taxes in case of failure or refusal to pay; penalty.) 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. § 12-37-2020 (2026).

Text

In case any association, copartnership or corporation subject to the provisions of this article shall fail or refuse to pay any taxes assessed against it in any county or township in the State, in addition to other remedies provided by law for the collection of taxes, an action may be prosecuted in the name of the State by the solicitors of the different judicial circuits of the State on the relation of the auditors of the different counties of the State. In any such action the amount of the assessment fixed by the department and apportioned to such county, or apportioned by the county auditor to any particular township, shall not be controverted, and the judgment in such action shall include a penalty of fifty per cent of the amount of taxes as assessed and unpaid, together with reasonabl

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In case any association, copartnership or corporation subject to the provisions of this article shall fail or refuse to pay any taxes assessed against it in any county or township in the State, in addition to other remedies provided by law for the collection of taxes, an action may be prosecuted in the name of the State by the solicitors of the different judicial circuits of the State on the relation of the auditors of the different counties of the State. In any such action the amount of the assessment fixed by the department and apportioned to such county, or apportioned by the county auditor to any particular township, shall not be controverted, and the judgment in such action shall include a penalty of fifty per cent of the amount of taxes as assessed and unpaid, together with reasonable attorneys' fees for the prosecution of such action.

Legislative History

HISTORY: 1962 Code SECTION 65-1702; 1952 Code SECTION 65-1702; 1942 Code SECTION 2651; 1932 Code SECTION 2651; Civ. C. '22 SECTION 388; Civ. C. '12 SECTION 327; Civ. C. '02 SECTION 298; 1898 (22) 713; 1915 (29) 125. ARTICLE 16 Private Car Line Companies