South Carolina Statutes
§ 12-39-190 — Manner of entering taxes on duplicate.
South Carolina § 12-39-190
This text of South Carolina § 12-39-190 (Manner of entering taxes on duplicate.) 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. § 12-39-190 (2026).
Text
The county auditor shall enter the taxes on the duplicate retained in his own office. On the duplicate for the county treasurer, he shall enter the taxes against each parcel of real and personal property on one or more lines, opposite the name of the owner or owners.
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Legislative History
HISTORY: 1962 Code SECTION 65-1773; 1952 Code SECTION 65-1773; 1942 Code SECTION 2717; 1932 Code SECTION 2717; Civ. C. '22 SECTION 449; Civ. C. '12 SECTION 397; Civ. C. '02 SECTION 356; G. S. 237; R. S. 289; 1881 (17) 1012; 2006 Act No. 386, SECTION 55.N, eff June 14, 2006; 2015 Act No. 87 (S.379), SECTION 26, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 26, substituted "retained in his own office" for "retained in his own office in the number of columns as the department directs".
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Repealed.§ 12-39-140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 § 12-39-190, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/39/12-39-190.