South Carolina Statutes
§ 12-39-170 — Rate of taxation shall be a decimal fraction, and not less than one tenth of a mill.
South Carolina § 12-39-170
This text of South Carolina § 12-39-170 (Rate of taxation shall be a decimal fraction, and not less than one tenth of a mill.) 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. § 12-39-170 (2026).
Text
The county auditors shall not be required to assess on the taxable property of their counties or of any town, city or incorporated village or school district therein, for any purpose, nor for all purposes added together, any rate of taxation containing or resulting in any fraction other than a decimal fraction, nor in any fraction less than one-tenth of a mill; but if the sum required to be raised for any or all purposes results in a fraction less than one-tenth of a mill such fraction shall be dropped.
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Legislative History
HISTORY: 1962 Code SECTION 65-1771; 1952 Code SECTION 65-1771; 1942 Code SECTION 2716; 1932 Code SECTION 2716; Civ. C. '22 SECTION 448; Civ. C. '12 SECTION 396; Civ. C. '02 SECTION 355; G. S. 236; R. S. 288; 1881 (17) 1012; 1979 Act No. 126, SECTION 1.
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Repealed.§ 12-39-140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 § 12-39-170, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/39/12-39-170.