South Carolina Statutes
§ 12-39-210 — Auditor's returns of omitted personal property; penalty.
The auditor shall, at any time after making his return, if he ascertain that any personal property in his county has not been listed, list it and make return thereof, with the valuation thereof as fixed by the owner or himself and the name of the owner or person to whom it is taxable, and he shall charge it on the duplicate for taxation, adding ten per cent to the value as returned as penalty.
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South Carolina § 12-39-210 (Auditor's returns of omitted personal property; penalty.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1962 Code SECTION 65-1775; 1952 Code SECTION 65-1775; 1942 Code SECTION 2706; 1932 Code SECTION 2706; Civ. C. '22 SECTION 438; Civ. C. '12 SECTION 386; Civ. C. '02 SECTION 345; G. S. 229; R. S. 279; 1881 (17) 1009; 1928 (35) 1245.
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Repealed.§ 12-39-140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.