South Carolina Statutes
§ 12-39-140 — Time when tax books shall be completed.
South Carolina § 12-39-140
This text of South Carolina § 12-39-140 (Time when tax books shall be completed.) 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. § 12-39-140 (2026).
Text
The auditor, on or before the thirtieth day of September of each year, shall make up and complete the tax books of the county, as required in Section 12-39-150.
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Legislative History
HISTORY: 1962 Code SECTION 65-1766; 1952 Code SECTION 65-1766; 1942 Code SECTION 2712; 1932 Code SECTION 2712; Civ. C. '22 SECTION 444; Civ. C. '12 SECTION 392; Civ. C. '02 SECTIONS 351, 357; G. S. 233; R. S. 284; 1881 (17) 1011; 1885 (19) 164; 1897 (22) 468; 1936 (39) 1612; 1958 (50) 1907; 1998 Act No. 370, SECTION 2.
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Repealed.§ 12-39-140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 § 12-39-140, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/39/12-39-140.