South Carolina § 12-37-840 Assessment as a part of collection; auditor may secure full return.

South Carolina Statutes

§ 12-37-840 — Assessment as a part of collection; auditor may secure full return.

South Carolina § 12-37-840

Title 12TAXATION

Ch. 37ASSESSMENT OF PROPERTY TAXES

This text of South Carolina § 12-37-840 (Assessment as a part of collection; auditor may secure full return.) 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. § 12-37-840 (2026).

Text

The assessment of property for taxation shall be deemed and held to be a step in the collection of taxes, and Section 12-37-780 shall be construed to give full and complete power to the county auditor, independent of any right conferred upon the county boards of assessors or other officers, to secure a full and complete return of property for taxation in all cases as expressed in said sections, whether a previous return shall have been fraudulently or otherwise improperly or incompletely made or not.

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

The assessment of property for taxation shall be deemed and held to be a step in the collection of taxes, and Section 12-37-780 shall be construed to give full and complete power to the county auditor, independent of any right conferred upon the county boards of assessors or other officers, to secure a full and complete return of property for taxation in all cases as expressed in said sections, whether a previous return shall have been fraudulently or otherwise improperly or incompletely made or not.

Legislative History

HISTORY: 1962 Code SECTION 65-1639.1; 1952 Code SECTION 65-1639.1; 1942 Code SECTION 2724; 1932 Code SECTION 2724; Civ. C. '22 SECTION 456; Civ. C. '12 SECTION 404; Civ. C. '02 SECTION 363; R. S. 296; 1892 (21) 81; 1902 (23) 790.