South Carolina § 12-37-750 Omitted or false returns; notice to taxpayer; assessment and collection of omitted taxes.

South Carolina Statutes

§ 12-37-750 — Omitted or false returns; notice to taxpayer; assessment and collection of omitted taxes.

South Carolina § 12-37-750

Title 12TAXATION

Ch. 37ASSESSMENT OF PROPERTY TAXES

This text of South Carolina § 12-37-750 (Omitted or false returns; notice to taxpayer; assessment and collection of omitted taxes.) 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. § 12-37-750 (2026).

Text

When a taxpayer has omitted or neglected to make a return of his property for taxation or has made a false return for or in any year, including business personal returns filed with the Department of Revenue, and the county auditor of the county in which the return should have been made is informed of that fact within the period of time within which the State may bring suit for the collection of the taxes, the auditor shall notify the defaulting taxpayer, or, if he is dead, his personal or legal representative, to appear before him at his office at a time set in the notice and shall assess the property not returned as prescribed in Sections 12-37-760 to 12-37-780. If notice must be given to a nonresident, the notice must be served by publication in some newspaper and by mailing a copy of it

Free access — add to your briefcase to read the full text and ask questions with AI

When a taxpayer has omitted or neglected to make a return of his property for taxation or has made a false return for or in any year, including business personal returns filed with the Department of Revenue, and the county auditor of the county in which the return should have been made is informed of that fact within the period of time within which the State may bring suit for the collection of the taxes, the auditor shall notify the defaulting taxpayer, or, if he is dead, his personal or legal representative, to appear before him at his office at a time set in the notice and shall assess the property not returned as prescribed in Sections 12-37-760 to 12-37-780. If notice must be given to a nonresident, the notice must be served by publication in some newspaper and by mailing a copy of it to the nonresident as prescribed for service of nonresidents by Title 15, and taxes must be assessed and collected as provided by statute.

Legislative History

HISTORY: 1962 Code SECTION 65-1631; 1952 Code SECTION 65-1631; 1942 Code SECTION 2834; 1932 Code SECTION 2863; Civ. C. '22 SECTION 529; Civ. C. '12 SECTION 478; Civ. C. '02 SECTION 430; 1899 (23) 80; 1905 (24) 873; 1911 (27) 229; 1997 Act No. 106, SECTION 2.