South Carolina Statutes
§ 12-39-15 — County auditors, continuing education requirements.
South Carolina § 12-39-15
This text of South Carolina § 12-39-15 (County auditors, continuing education requirements.) 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. § 12-39-15 (2026).
Text
(A)A county auditor annually shall complete satisfactorily a minimum of eighteen hours of continuing education courses that the department establishes or causes to be established. Failure to complete satisfactorily these courses in any year results in the auditor forfeiting one thousand dollars of his state salary supplement for that year as provided in the annual general appropriations act. The content, cost, and dates of the courses must be determined by the department.
(B)The department, for reasonable cause, may excuse a county auditor from attending these courses for any year. If excused, the auditor does not forfeit one thousand dollars of his state salary supplement for that year.
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Legislative History
HISTORY: 1990 Act No. 444, SECTION 1; 1991 Act No. 123, SECTION 1; 2006 Act No. 386, SECTION 55.K, eff June 14, 2006.
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Repealed.§ 12-39-140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 § 12-39-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/39/12-39-15.