South Carolina § 12-39-260 Record of sales or conveyances and resulting changes in duplicates; endorsement of deeds by auditor; fees.

South Carolina Statutes

§ 12-39-260 — Record of sales or conveyances and resulting changes in duplicates; endorsement of deeds by auditor; fees.

South Carolina § 12-39-260

Title 12TAXATION

Ch. 39COUNTY AUDITORS

This text of South Carolina § 12-39-260 (Record of sales or conveyances and resulting changes in duplicates; endorsement of deeds by auditor; fees.) 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. § 12-39-260 (2026).

Text

(A)Each county auditor may keep a record of all sales or conveyances of real property made in the county, in which he shall enter, in columns, the names of the purchaser and seller, the quantity of land conveyed and the location and price of such land, and from such record he shall correct the county duplicates annually. For the purpose of carrying out this provision, provided the county auditor chooses to keep a record of all sales or conveyances of real property made in the county, the clerk of courts or register of deeds of each county may have the endorsement of the county auditor on each deed of conveyance for real property either before or after recording.

(B)The Department of Revenue may approve other means and methods of processing and accounting for the accurate and timely recor

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(A) Each county auditor may keep a record of all sales or conveyances of real property made in the county, in which he shall enter, in columns, the names of the purchaser and seller, the quantity of land conveyed and the location and price of such land, and from such record he shall correct the county duplicates annually. For the purpose of carrying out this provision, provided the county auditor chooses to keep a record of all sales or conveyances of real property made in the county, the clerk of courts or register of deeds of each county may have the endorsement of the county auditor on each deed of conveyance for real property either before or after recording. (B) The Department of Revenue may approve other means and methods of processing and accounting for the accurate and timely recording of sales, transfers, and other conveyances of real property.

Legislative History

HISTORY: 1962 Code SECTION 65-1780; 1952 Code SECTION 65-1780; 1942 Code SECTION 2727; 1932 Code SECTION 2727; Civ. C. '22 SECTION 459; Civ. C. '12 SECTION 407; Civ. C. '02 SECTION 366; G. S. 247; R. S. 299, 300; 1881 (17) 1015; 1931 (37) 3; 1934 (38) 1222; 1996 Act No. 431, SECTION 11; 2015 Act No. 87 (S.379), SECTION 29, eff June 11, 2015; 2024 Act No. 133 (H.3608), SECTION 1, eff May 13, 2024. Code Commissioner's Note 1997 Act No. 34, SECTION 1, directed the Code Commissioner to change all references to "Register of Mesne Conveyances" to "Register of Deeds" wherever appearing in the 1976 Code of Laws. Effect of Amendment 2015 Act No. 87, SECTION 29, substituted "may keep" for "shall keep". 2024 Act No. 133, SECTION 1, in (A), rewrote the second sentence.