South Carolina Statutes
§ 12-37-2690 — Assessment and collection of municipal taxes.
A municipality may by contract authorize the county to assess and collect the municipal tax on motor vehicles. When so contracted, the provisions hereof shall be applicable to the municipal tax on vehicles. In such cases the duplicate and receipt above provided for shall also reflect the amount of municipal tax. A municipality that does not contract shall by ordinance provide for the date that taxes due on motor vehicles for each tax year are to be paid. All statutes providing for the collection of taxes shall be applicable to such municipal tax.
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South Carolina § 12-37-2690 (Assessment and collection of municipal taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1980 Act No. 405, SECTION 10.
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.