South Carolina Statutes
§ 12-37-40 — Municipal authorities may copy assessments from county auditor's books.
South Carolina § 12-37-40
This text of South Carolina § 12-37-40 (Municipal authorities may copy assessments from county auditor's books.) 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. § 12-37-40 (2026).
Text
All persons charged with the assessment or collection of taxes for municipal purposes may copy from the county auditor's books the assessment of valuation thereon found and may use it as the basis for the assessment of taxes for municipal purposes. But nothing contained in this section shall prevent municipal authorities from assessing and collecting taxes upon property not upon the auditor's books.
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Legislative History
HISTORY: 1962 Code SECTION 65-1504; 1952 Code SECTION 65-1504; 1942 Code SECTION 2750; 1932 Code SECTION 2772; Civ. C. '22 SECTION 490; Civ. C. '12 SECTION 435; Civ. C. '02 SECTION 387; 1896 (22) 59.
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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-37-40, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/37/12-37-40.