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·Title 12 TAXATION·Ch. 37 ASSESSMENT OF PROPERTY TAXES

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.

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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.

South Carolina § 12-37-840 (Assessment as a part of collection; auditor may secure full return.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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.