South Carolina Statutes
§ 12-39-120 — Auditor may enter and examine buildings (except dwellings) to ascertain value.
South Carolina § 12-39-120
This text of South Carolina § 12-39-120 (Auditor may enter and examine buildings (except dwellings) to ascertain value.) 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. § 12-39-120 (2026).
Text
For the purpose of enabling the auditor to determine the value of any taxable personal property and other improvements, he may enter and fully examine all buildings and structures (except dwellings), of whatever kind, which are not by law expressly exempt from taxation.
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Legislative History
HISTORY: 1962 Code SECTION 65-1764; 1952 Code SECTION 65-1764; 1942 Code SECTION 2710; 1932 Code SECTION 2710; Civ. C. '22 SECTION 442; Civ. C. '12 SECTION 390; Civ. C. '02 SECTION 349; G. S. 231; R. S. 282; 1881 (17) 1010; 2015 Act No. 87 (S.379), SECTION 24, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 24, substituted "value of any taxable personal property" for "value of buildings".
Nearby Sections
15
§ 12-39-10
Repealed.§ 12-39-140
Time when tax books shall be completed.§ 12-39-150
County duplicate list.§ 12-39-160
Report of property subject to special levy.§ 12-39-180
County auditor shall determine sum to be levied on items of property; minimum assessment.§ 12-39-190
Manner of entering taxes on duplicate.§ 12-39-20
Oaths of auditors.§ 12-39-200
Forms for county duplicates.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-39-120, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/39/12-39-120.