South Carolina Statutes
§ 12-39-340 — Auditor shall ascertain that taxable personal property is properly listed and assessed.
South Carolina § 12-39-340
This text of South Carolina § 12-39-340 (Auditor shall ascertain that taxable personal property is properly listed and assessed.) 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. § 12-39-340 (2026).
Text
In addition to other duties and responsibilities provided by law, the county auditor shall have the responsibility of ascertaining that all personal property subject to the ad valorem tax by the Constitution or general law is listed and assessed according to manuals, guidelines and rules and regulations promulgated by the department.
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Legislative History
HISTORY: 1975 (59) 248.
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Repealed.§ 12-39-140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 § 12-39-340, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/39/12-39-340.